Tax audit techniques

Author: He Zidong
Publisher:
Publish Date: 2004-01-01
Features: This book systematically and deeply introduces the technical methods of tax audit, aiming to "rebirth" China's traditional accounting-based tax inspection methods and construct a completely new, creative discipline system. The book consists of twelve chapters, including content such as tax audit procedures, tax audit methods, tax audit planning and materiality, tax audit evidence and working papers, tax audit sampling, inventory observation, internal control-based tax audit, tax audit procedures, enterprise income tax finalization, tax management of transactions between related enterprises, tax intelligence exchange management, and tax audit financial adjustments.