Al-Halaseh I. Audit of payment transactions with budget

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0404U001524

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

26-03-2004

Specialized Academic Board

К 64.088.02

Essay

Of the account and audit of settlement operations with the budget from taxes at the commercial enterprises. The substantiation of theoretical positions, the development of methodical and practical recommendations on the improvement of the account and audit of tax payment of enterprise structures with the budget. Methods: scientific, economic-mathematical, economic-statistical. Has received further development definitions of "audit", "audit control"; methodical approaches concerning analysis of effectiveness of tax policy carried out at the enterprise. It is recommended: methodical approaches concerning improvement of accounting records on tax calculations; directions of improvement of auditor check in conditions of the computerization. For the first time it is received offers on improvement of the system of auditor's working documentation during audit of calculations from tax payments. The Auditing company, educational institutions of an economic structure.

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