IMPROVING THE AUDIT OF TAX OBLIGATIONS IN COMMERCIAL BANKS
Keywords:
taxes, fees, financial reporting, tax accounting, deferred tax liability, international standards on auditing,Abstract
This article discusses the theoretical foundations of the organization of audit in commercial banks. In particular, issues such as the purpose and objectives of the tax liability audit, the risks assessed in relation to tax liabilities and the auditor's actions in relation to them are discussed. It also proposes to improve the tax liability audit based on international auditing standards.
References
Tax Code of the Republic of Uzbekistan. https://lex.uz/docs/-4674902
Law of the Republic of Uzbekistan "On Banks and Banking Activities".
Law of the Republic of Uzbekistan "On Accounting".
Arens , A., & Loebbecke , J. (2007). Auditing: An Integrated Approach. Prentice Hall. 2007.
Stiglitz JE (2015) Economics of the Public Sector. – New York: WW Norton. 2015.
Panskov V.G. (2016) Nalogi i nalogooblojenie. Textbook and practice. 5-e izd, pererab. i dop. -M.: " Izdetelstvo Jurayt ”, 206 p.
Pavlova L.P. Organization and method of practice: Ucheb. P osobie - Moscow: Financial acad. at Pravitelstve RF, 2000-113 p.
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