ORGANIZATIONAL AND METHODICAL ASPECTS OF TAX AUDIT OF ENTERPRISES

Abstract

Zinkevych A.V. ORGANIZATIONAL AND METHODICAL ASPECTS OF TAX AUDIT OF ENTERPRISES

Purpose. The aim of the article is the research of modern aspects of legislative regulation and methodological support of audit of taxes at the enterprise.

Methodology of research. General scientific and special methods are used to study the problem: dialectical, deductive, inductive, abstraction and concretization, comparative and statistical analysis, graphical method, system approach, etc.

Findings. The legislative and institutional aspects of carrying out of audit activity in Ukraine are investigated. The main postulates of the Law of Ukraine “On Audit of Financial Reporting and Audit Activity” are highlighted. A set of services that are not combined with the audit of enterprises is systematized, since they are of public interest. The structural elements of the standards issued by the Council on International Standards of Audit and Assurance are analyzed. It is proved that the Code of Ethics of Professional Accountants plays an important role in the development of the audit. Attention is paid to the priority issues of tax nature during the audit at the enterprise.

The role of the auditor's report for the subject of auditing is highlighted. The prospects for the development of the audit in the context of checking the correctness of the tax policy of the enterprise, which should be based on the stability of the legislative framework, take into account economic principles, target social and financial effects, are proposed.

Originality. The research of modern aspects of the audit report formation has been carried out; the concepts of improvement of the legislative basis for tax audit in the enterprise have been proposed.

Practical value. The results of the study will greatly improve the documentary support of the audit of taxes at the enterprise, will produce financial effects for the company and improve the level of audit activity in Ukraine.

Key words: tax audit; entrepreneurial activity; accounting; auditor's report; subjects of audit activity; taxation; international standards of audit.