The extent of Syrian auditors' interest in auditing tax compliance when they are applying (ISA) Number (240–250) in the Syrian corporations
published by Aِl-Baath University
in 2016
in
and research's language is
العربية
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Abstract in English
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, including 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.
References used
International Auditing and Assurance Standards Board, 2013- Handbook of International Quality Control,Auditing, Review, Other Assurance,and Related Services Pronouncements. International Federation of Accountants (IFAC), USA, 919p
Organization for Economic CO-Operation and Development (OECD), 2010-Guidance on Test Procedures for Tax Audit Assurance. Forum on Tax Administration, USA, 38p
Grant,G Peter,S Ian,R 1997 Users' Perceptions of the Auditing Responsibilities for the Prevention Detection and Reporting of Fraud, Other Illegal Acts and Error, Australian Accounting Review, Volume 7, Issue 13, 51-61p