The role of an external auditor in tax charging in Syria


Abstract in English

This study aimed to explore the role of an external auditor in the process of tax charging where the external audit form as an important factor in the process of taxation in its ability to control the process of taxation and make it smoother and In the preparation of accurate, credible tax returns and therefore reach the real, fair charging of tax that achieves the objectives of the various parties as it works to increase and enhance tax voluntary compliance.

References used

Committee On Basic Auditing Conept, 1973, Astatement Of Basic Auditing Concepts,florida,American
International Auditing And Assrance Standarads, 2013,Handbook Of International Quality Control,Auditing,Review,Other Assurance,And Related Services, USA,Newyork
International Ethics Standards Board For Accountantants, 2013

Download