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Assistant Professor – Islamic Azad University – Islamshahr Brabch
Abstract
Importance as a major source of state income tax, known to everybody, accordingly tax audits, and to consider the effectiveness, efficiency and economy of tax audit process and the role and adequacy of internal controls in this regard, due to the complex business environment over it is important to use the audit risk model as a solution to a tax audit is taken into consideration. This research is on adaptability of the risk-based audit model aims to address the risks identified in the census sample handling and how to calculate the relationship between the identified risks and determine the actual tax rate. Results of the sampling theory are also indicated to reduce the risk, the adequacy of the audit model variables and only on the assumption that the effectiveness of the model resultsTest the adequacy and comprehensiveness of the model in order to coverall topics addressed in the balance sheet and profit and loss statement shows.
Shiri Hokmabadi, A., Jamshidi, H., & Meyerspasi, N. (2018). Tax Audits Based on Risk-Based Audit Approaches. Accounting and Auditing Research, 10(37), 147-162.
MLA
Ali Shiri Hokmabadi; Hamid Jamshidi; Nilofar Meyerspasi. "Tax Audits Based on Risk-Based Audit Approaches". Accounting and Auditing Research, 10, 37, 2018, 147-162.
HARVARD
Shiri Hokmabadi, A., Jamshidi, H., Meyerspasi, N. (2018). 'Tax Audits Based on Risk-Based Audit Approaches', Accounting and Auditing Research, 10(37), pp. 147-162.
VANCOUVER
Shiri Hokmabadi, A., Jamshidi, H., Meyerspasi, N. Tax Audits Based on Risk-Based Audit Approaches. Accounting and Auditing Research, 2018; 10(37): 147-162.
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