Browsing by Author "Pinho, Selma Renata Almeida"
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- Os procedimentos de auditoria fiscal externa adotados pelos auditores e inspetores TtributáriosPublication . Pinho, Selma Renata Almeida; Amorim, José de CamposThe main theme of this work is the presentation of the Different Types of Tax Audit and the Audit Procedures Adopted. This work highlights the Audit carried out by the Tax Inspection Services of the Tax and Customs Authority and the Audit carried out for the purposes of Legal Certification of Accounts, where an analysis of the two types of audit is carried out and relevance is also given to both the role of the auditor /reviewer as that of the tax inspector. The literature review was carried out in order to frame the themes to be addressed, managing to understand the types of tax audit and their differences. Depending on each audit, the procedures to be adopted are mentioned, it is through these procedures that the auditor/reviewer and the tax inspector are able to obtain results on the company's tax situation. Altough these procedures are presented, the authors intend to deepen and present concrete practical cases in the near future. Regarding the research methodology studied, the interviews were carried out with auditors and tax inspectors, with the aim of comparing the procedures of external tax audits adopted by Auditors and Tax Inspectors. After the interpretation of the results obtained, through the answers to the interviews, I conclude, by the validation of the analysis model built with the formulated hypotheses based on the investigation questions, that besides the goal is diferent to the auditor and to the tax inspector (the auditor searchs for obtain financial advantage to the entity and, at the same time, contribute to a fiscal management more efficient. In the other side, the tax inspector is in charge to the control of the tax compliance and the combat to evasion and tax frauds events), they share the same opinion on most of the questions asked related to the adopted procedures. They say that the most effective is the planning procedure in the case of auditors, and the inspection acts to the tax inspectores. The motive behind is the collection of evidence that is done in this phase.