This study aims to determine the extent of Syrian auditors' interest
in auditing tax compliance when they are applying both the
international auditing standard No. 250 which related to the
responsibility of the auditor in relation to fraud, includ
ing the
declare for tax fraud and the international auditing standard No. 240
which related to the responsibility of the auditor concerning the
obligation to laws and regulations, including tax laws and
regulations the taxes in the Syrian joint stock companies and follow
the procedures provided for in both standards in the audit process.