Tax audit is the security of your business. Tax audit methodology Tax audit

Tax audit is one of the most demanded types of audit services. Tax audit is an assessment of the existing taxation model of the client's company, as well as the development of an opinion on the possibility of improving efficiency in the company's tax accounting environment.

By tax audit, we mean a special audit task to review the procedure for the formation of accounting and tax reports of the client in order to express an opinion on the degree of reliability and compliance with the standards established by law, the procedure for the formation, reflection in accounting and payment by the client of taxes and other payments to budgets of different levels, as well as extrabudgetary funds.

Tax audit as a separate type of audit is not singled out by Law N 119-FZ, but rather refers to related services and therefore is initiative. In fact, a tax audit can be part of a general audit, if the customer of the general audit wishes to subject the tax accounting and tax reporting of his organization to an audit. However, the tax component of the general audit cannot cover the entire amount of information that affects the organization's tax liabilities. Therefore, in order to fully study and subsequently reduce the tax risks of the organization, it is necessary to conduct a full-fledged tax audit.

Many organizations for which a general audit is mandatory indicate in their contracts with audit firms the scope of tax audit work. Verification of tax reporting and tax accounting, in contrast to the general audit, should be carried out by a continuous method, and since. the volume of tax information is much less than the volume of all financial information of the organization, then this verification method is quite applicable for tax audit.

The purpose of a tax audit is:

• preparation of the organization for any possible audit by the tax authorities
• general analysis of the system of taxation of an economic entity;
• determination of the main factors influencing tax indicators;
• verification of the methodology for calculating tax payments;
• preliminary calculation of tax indicators of an economic entity.
• confirmation of the correctness of the calculation and payment by the economic entity of taxes and fees to the budget and extra-budgetary funds
• minimization of tax payments

Tax audit customers

In order to minimize tax payments, as well as avoid penalties, it is expedient and cost-effective for companies to conduct a tax audit, through which it will be possible to identify and neutralize errors in tax accounting and tax reporting. Separate tax audits can also be ordered by organizations for which a general audit is mandatory. Such organizations include: open joint-stock companies; credit, insurance organizations, commodity and stock exchanges, investment funds, state non-budgetary funds, the source of the formation of funds of which is the mandatory deductions provided for by the legislation of the Russian Federation, made by individuals and legal entities, as well as funds, the sources of the formation of funds, which are voluntary contributions of individuals and legal entities persons; organizations and individual entrepreneurs, the volume of proceeds from the sale of products of which for one year exceeds 500 thousand minimum wages or the amount of balance sheet assets, which at the end of the reporting year exceeds 200 thousand minimum wages; other organizations in respect of which a mandatory audit is provided for by federal law.

In fact, the method of conducting a tax audit is similar to the audit carried out by the tax authorities. Therefore, if a tax audit is carried out in an organization before a tax audit, the risks of detecting errors and, as a result, charging penalties and bringing to tax liability are significantly reduced.

The next category of business entities that need a tax audit are organizations that have had a change of chief accountant. For objective reasons, this has a very negative impact on the quality of accounting and tax accounting in the organization. It is very difficult for the chief accountant, who sometimes single-handedly deals with all issues related to taxation, to organize correct tax accounting in a new company and correct the mistakes of the predecessor. He needs help in the form of a tax audit. A tax audit in an organization can also be ordered by the owner or head of the organization in order to verify the correctness of the calculation and payment of taxes.

Tax audit methodology

Almost every audit firm has its own methods and ways of conducting an audit. It is impossible to create a universal tax audit methodology, because, despite the unity of the tax system in our country, each business entity has its own characteristics in the calculation and payment of taxes. Tax audit as a process consists of several stages:

• preliminary assessment (examination) of the existing system of taxation of an economic entity;
• verification and confirmation (non-confirmation) of the correctness of the calculation and payment of taxes and fees by an economic entity to the budget and extra-budgetary funds;
• registration and presentation of the results of the tax audit.

At each of these stages, auditors perform certain verification activities.

So, the first step is to:

• to conduct a general analysis of the elements of the taxation system of an economic entity; to determine the main factors influencing tax indicators;
• check the correctness of the methodology for calculating tax payments;
• conduct legal and tax expertise of the existing system of economic relations;
• analyze the organization of workflow and study the functions and powers of the services responsible for the calculation and payment of taxes;
• carry out a preliminary calculation of the tax indicators of an economic entity.

The implementation of procedures at this stage makes it possible to consider such significant factors as the specifics of the main business operations of an economic entity and existing objects of taxation, the compliance of the taxation procedure applied by the organization with the norms of the current legislation, to assess the level of tax liabilities and potential tax violations.

At the next, main, stage of the audit, it is necessary to determine which areas of tax accounting require an in-depth audit. Based on the results of a preliminary analysis, auditors can identify problematic issues in the organization's tax system, so it is not advisable to conduct a full-fledged audit of all parts of the tax system. For example, at the first stage, it is quite possible to understand that the organization will most likely have problems with export VAT, since the organization sells goods (works, services) abroad, with income tax, since the accounting of income and expenses for tax purposes is not organized properly, with excises, if the organization sells excisable products, etc. On the other hand, you can immediately identify areas where problems are most likely not to arise. This applies primarily to simple taxes (advertising tax, transport tax, etc.).

However, in organizations with a complex and voluminous system of tax liabilities that have separate divisions, subsidiaries that apply different taxation regimes (the general regime for the parent organization and the single tax on imputed income for a separate division), the second stage of the tax audit should be carried out by a continuous method. During the second stage of work, the tax reporting submitted by the economic entity in accordance with the established forms, the correctness of the calculation of taxes, the timing of payment, etc. are checked. At the same time, the ways and methods of checking each tax have their own characteristics.

During the audit (audit), auditors should work closely with the accounting and legal services of the organization, as well as directly with management. First of all, auditors must understand what and how the organization being audited actually does. The auditor should not disregard all the problematic and risky (in terms of taxation) transactions of the audited organization, therefore, the management of the organization and the accounting service must provide the auditor not only with formal information about their activities, but also with actual information.

The need for close interaction between the auditing and audited parties during a tax audit is also due to the fact that during the audit, the accounting department of an organization should strive to immediately correct the maximum possible number of errors detected by auditors. Thus, the goal of a tax audit is not to detect as many errors as possible and record them in the report, but to correct the detected errors together with the employees of the organization. If some errors can no longer be corrected for one reason or another, the auditors include them in their report with recommendations on how to avoid similar errors in the future.

At the third and final stage, the results of the audit are summarized. The results of the audit are documented in an audit report. In the conclusion on the results of the implementation of a special audit assignment for conducting a tax audit, an opinion should be expressed: on the degree of completeness and correctness of the calculation, reflection and transfer of payments by the economic entity to the budget and extra-budgetary funds; on the correctness of the application of tax benefits by an economic entity.

However, the conclusion itself does not carry analytical and recommendatory information. Therefore, the audit client should also require an audit report that details all identified errors and provides recommendations for correcting them. The auditing organization is responsible for the correctness and completeness of the reflection of the data in the conclusion and (or) the report of the auditor on the misstatements identified by him.

Those. When conducting a tax audit, the following issues are considered:

• Assessment of the correctness of determining the taxable base;
• Assessment of the legality of the application of tax benefits;
• Assessment of the correctness of the calculation of tax liabilities, including:
  • value added tax,
  • excises,
  • corporate income tax,
  • personal income tax,
  • unified social tax,
  • customs duties and fees,
  • corporate property tax
  • transport tax,
  • land tax,
  • taxes paid in connection with the application of special tax regimes,
  • etc.
• Assessment of the correctness of settlements with extra-budgetary funds, including:
  • Pension fund of the Russian Federation,
  • the Social Insurance Fund of the Russian Federation,
  • Russian Health Insurance Fund,
  • Employment Fund of the Russian Federation (on quotas for jobs).
• Examination of acts of tax authorities relating to taxation issues.
• Tax planning and tax optimization.
• Protection of the interests of the taxpayer in arbitration courts and courts of general jurisdiction.
• Representing the interests of an economic entity in tax and other executive authorities.
• Development and presentation:
  • recommendations and proposals for improving the existing system of taxation of an economic entity;
  • optimal mechanisms for calculating taxes, taking into account the characteristics of the economic entity;
  • recommendations on the full and correct use of tax benefits by an economic entity;
  • proposals for the creation of a specific set of measures aimed at minimizing taxes paid and reducing tax risks within the framework of the current legislation;
  • preliminary calculation of tax payments for various types of contractual relations of an economic entity and types of activities;
  • recommendations on achieving compliance with the principles of tax accounting applied by individual divisions and branches, a unified system of tax planning in force for an economic entity;
  • recommendations and proposals for creating a system of internal control of an economic entity over the correct calculation of taxes and fees;
  • proposals for adapting the current system of tax planning and accounting to possible changes in the requirements of tax legislation.

Based on the results of the tax audit, a conclusion is drawn up on the results of the implementation of a special audit assignment, which contains reasonable conclusions and proposals, namely:

• conclusions about the state of tax accounting;
• conclusion on the adequacy of the system of taxation of the company's activities;
• information about potential tax risks;
• the possibility of planning the tax burden of the company.

As a result of a tax audit, an economic entity receives:

• Evaluation of the correctness of determining the taxable base.
• Evaluation of the legality of the application of tax benefits.
• Assessment of the correctness of the calculation of tax liabilities.
• Calculation of tax consequences for an economic entity in cases of incorrect application of tax legislation.
• Recommendations and proposals for improving the existing system of taxation of an economic entity;
• Optimal mechanisms for calculating taxes, taking into account the characteristics of the economic entity;
• Recommendations on the full and correct use of tax benefits by an economic entity.

Responsibility of auditors

It is obvious that auditors, as well as employees of the tax authorities, are able to identify possible violations of the current legislation. However, the goal of the tax authorities is to bring the economic entity to responsibility, and the goal of the auditors is to reduce the likelihood of bringing the organization to it. Auditors cannot force their client to make certain decisions, they can only give reasonable recommendations. Thus, in case of detection of violations of tax legislation and distortions of the accounting and tax reporting of an economic entity that are of a material nature, the audit organization must inform the management of the economic entity about the responsibility for the violations committed and the need to amend the financial statements, clarify tax returns and calculations.

If the accounting department of the organization does not deem it necessary to correct the significant violations identified by the audit organization as a result of the performance of a special audit assignment, the audit organization must send a notification letter to the head of the organization about this fact and report responsibility for violating the current legislation. The decision on whether or not to follow the recommendations of the audit firm remains with the head of the organization. Thus, the audit firm releases itself from liability both before the law and before the client if the latter is held accountable. However, the audit firm has certain obligations to the client. In particular, it is responsible for non-compliance with the confidentiality of the audited organization's commercial information. Upon completion of the tax audit, the customer can use other services of an audit firm.

An audit organization may also represent the interests of an economic entity in relations with the tax authorities. Communication with the tax authorities during and following the results of a tax audit is carried out: to obtain clarifications on the acts of audits carried out by the tax authorities in relation to the audited economic entity; when providing advice (legal, accounting, tax, etc.) to an economic entity in disputes with tax authorities; in other necessary cases.

The result of the provision of related services on tax issues may be: indications of the presence of tax offenses and tax consequences for an economic entity in cases of detection of violations of tax laws; practical recommendations for eliminating the negative consequences associated with established violations of tax laws; development of new projects for building both a general system of taxation of an economic entity, and its individual elements; making recommendations on adapting accounting elements and registers (including when using computer data processing) to the chosen concept of tax management, the developed set of tax projects, changes in tax legislation and other factors that have a significant impact on the level of completeness, correctness and timeliness of calculation and transfer of payments to the budget and off-budget funds; development of a set of organizational, legal and operational management measures aimed at creating a permanent system of tax planning.

However, it should be borne in mind that a positive result from the provision of services related to a tax audit can only be achieved when these services were preceded by a tax audit as such. Otherwise, the auditors will not be able to operate with all the information about the organization and its activities, and hence find an effective solution to the problem.

Our company successfully operates in the market audit services for more than 10 years, and therefore our specialists in audit have vast experience and knowledge in audit of organizations (enterprises) by type of activity , audit of individual transactions , statutory audit , initiative audit , tax audit , financial audit , consolidation of financial statements (including IFRS).

Our accountants and auditors ready to answer any questions of legal entities and individual entrepreneurs regarding audit.

Test

By discipline: "Tax audit"

option number 2

Completed by: 4th year student

specialty "taxes and taxation"

Karamli K.T.

Checked by: Lukyanenko L.F.

Samara 2016

Task number 1

Stages of a tax audit

Carrying out a tax audit does not release an economic entity (audited entity) from tax control carried out by officials of tax authorities within their competence.

A tax audit must be carried out by an audit organization with professional integrity and thoroughness. The audit organization may inform the person who ordered the tax audit (audited entity) about its professional approaches to the work, the calculated level of materiality and the use of a selective risk assessment method. That is, the auditor has the right to tell his customer about how he checked tax calculations and reporting.

When conducting a tax audit, providing related services on tax issues and processing their results, an audit organization (or an individual auditor) must be guided by the provisions of the International Rules (Standards) for Auditing Activities ISA N 700-799 Auditconclusionsandreporting and the following Russian standards: "Auditor's report on financial (accounting) ) reporting" (approved by Decree of the Government of Russia dated September 23, 2002 N 696), "Characteristics of audit-related services and requirements for them" (approved by the Audit Commission under the President of Russia on March 18, 1999, protocol N 2), and "Conclusion of an audit organization on special audit assignments" (approved by the Audit Commission under the President of Russia on October 20, 1999, protocol No. 6).
Before conducting a tax audit and (or) providing other related services on tax issues, an audit organization (or an individual auditor) must make sure that an understanding has been reached with the person who ordered the performance of a special audit assignment regarding the purpose and nature of the work to be done, the content of the final documents being prepared , as well as in determining the composition and circle of people who will get acquainted with the results of the work, that is, create a group or team of relevant specialists.

A special audit task for conducting a tax audit is drawn up in an agreement in accordance with the requirements of the civil legislation of the Russian Federation. When concluding an agreement, an audit organization must be guided by the provisions of the rule (standard) of audit activity "The procedure for concluding contracts for the provision of audit services", approved by the Audit Commission under the President of Russia on October 20, 1999, protocol No. 6.

The contract for the performance of the task of conducting a tax audit and (or) other related services of a tax nature should clearly identify the issues on which the opinion of the audit organization should be expressed. At the same time, questions should be formulated in such a way that the answer to them could not have a double interpretation.
In the process of conducting a tax audit and providing related services on tax issues, the auditor has the right to involve experts in the provision of such services in accordance with the rule (standard) "Using the work of an expert", approved by the Audit Commission under the President of Russia on December 25, 1996, protocol N 6 , and (or) the work of another audit organization in accordance with the rule (standard) "Using the work of another audit organization", approved by the Audit Commission under the President of Russia on April 27, 1999, protocol N 3. Using the work of an expert and (or) another audit organization does not remove responsibility from the audit organization (or auditor) for the quality of services provided.

The performance of tax audit work may include several stages, in particular:
preliminary assessment of the existing system of taxation of an economic entity (audited entity);
verification and confirmation of the correctness of the calculation and payment by the economic entity (audited entity) of taxes and fees to the budget and off-budget funds.
Each time a preliminary assessment of the existing system of taxation of an economic entity (audited entity) includes the following audit procedures:
general analysis and consideration of the elements of the taxation system of an economic entity;
determination of the main factors influencing tax indicators;
verification of the methodology for calculating tax payments;
legal and tax expertise of the existing system of economic relations;
assessment of document flow and study of the functions and powers of the services responsible for the calculation and payment of taxes;
preliminary calculation of tax indicators of an economic entity.

The implementation of all of the above procedures will allow the auditor to consider such significant factors as the specifics of the main business operations of the economic entity and the existing objects of taxation, the compliance of the taxation procedure applied by the economic entity with the norms of the current legislation, assess the level of tax liabilities and potential tax violations of the economic entity.
Moreover, any stage of verification and confirmation of the correctness of the calculation and payment of taxes and fees by an economic entity to the budget and off-budget funds can be carried out both for all taxes and fees, and for their individual types and issues that are of interest to the person who ordered the tax audit. When carrying out work, the auditor checks the tax reporting submitted by the economic entity in accordance with the established forms (tax returns, tax calculations, certificates of advance payments for taxes and fees, etc.), as well as the legitimacy of using tax benefits.
The information contained in tax reporting is checked and analyzed by comparing it with the data of synthetic and analytical registers of accounting (tax) accounting and reporting. The audit organization has the right to analyze the primary documents of the economic entity, receive clarifications from the management on the indicators and methods underlying the tax calculation, and may also observe the inventory process and participate in the inspection of objects used by the taxpayer to generate income or are subject to taxation.

In addition to conducting a tax audit, an audit organization (or an auditor) may provide other related services on tax issues. When preparing recommendations and proposals, an audit organization must observe the principle of caution in judgments and conclusions, reporting on tax risks that an economic entity may have when addressing issues that are not sufficiently covered in the current legislation.
Any recommendations and calculations made by the audit organization (or the auditor) must contain references to the current regulations and acts.

In the course of a tax audit, an audit organization must proceed from the fact that the activities of an economic entity are carried out in accordance with established regulations, until it receives evidence to the contrary.
At the same time, the audit organization should show a sufficient degree of professional skepticism in relation to the considered accounting accounts and primary documents, taking into account the high probability of violations of tax laws by an economic entity.

2.Audit of taxation related to income tax:

Income tax audit is a very responsible procedure. After all, thanks to this payment, the lion's share of the revenue part of the territory's budget is formed. The auditor verifies: the correctness of the formation of the tax base for this tax; the validity of the use of benefits; controls the status of payments to the budget; analyzes accounting methods; conducts an audit of the correctness of tax calculation; supervises the preparation of reports for the tax inspectorate.

The activities of audit companies are regulated by the Federal Law of December 30, 2008 No. 307-FZ (as amended on March 4, 2014) "On Auditing".

GOALS The purpose of an income tax audit is to confirm the correctness of calculations for this payment to the budget, the timeliness of payment, the completeness of the amount, and compliance with the current legislation.

If we consider audit lines by qualitative aspects:

TASKS

The auditor should review:

1) correctness of determination of tax rates and taxable base;

2) the procedure for maintaining analytical and synthetic accounting of settlements for this payment;

3) assessing the correctness of the calculation of the tax base in accordance with the norms established by law;

4) reflection in the accounting reports of the amounts of deferred taxes;

5) timeliness of payment transfer to the budget.

Depending on the characteristics of the enterprise, the tasks for the audit can be expanded, supplemented with other items.

LEGALITY The audit of income tax is regulated by the current legislation, namely the law of December 30, 2008 307-FZ. The authorized federal executive body - the Ministry of Finance of the Russian Federation performs the functions of a regulator of the activities of auditors. It is this state structure that develops and adopts normative legal acts, standards, establishes the procedure for the attestation system, and monitors compliance by auditors with the law.

ASPECTS IN VERIFICATION

An audit of the calculation of income tax includes verification of the main documents of the enterprise:

balance sheet, profit and loss statement, provisions on the accounting policy of the organization, tax return, balance sheet, primary documentation, which is a confirmation of the company's income and expenses.

In addition to the above items, the auditor analyzes the accounting registers for account No. 68, the sub-account “Calculations for income tax”.

AUDIT METHODOLOGY IN THE ENTERPRISE:

All work of audit companies related to income tax is divided into three broad stages. Knowing about the features of each of them, the accounting department can carefully prepare and independently check the documents that are subject to verification.

So, the order of work is as follows:

1) Introductory stage.

2) The main stage.

3) The final stage.

At each of them, specialists use certain methods that help to achieve a solution to all problems of income tax audit. Let's consider each in detail.

INTRODUCTION STAGE

This is the first stage from which the audit begins. Upon completion, the specialist must identify the degree of compliance with the current legislation of the taxation procedure used by the enterprise, identify the degree of potential tax violations.

The introductory phase includes the following procedures:

Assessment of tax and accounting systems;

Analysis of audit risks;

Budgeting of materiality level;

Study of the main factors that influence tax rates;

Studying the tasks and powers of employees involved in the calculation and payment of income tax;

Evaluation of the organization of workflow, which is adopted at the enterprise. This is the audit plan at the first stage - an introductory one, that is, the auditor develops a strategy and tactics, determines the amount of work to be done.

The specialist collects and studies information about the activities of the audited enterprise, determines the most important areas of control.

The auditor analyzes non-standard transactions that took place during the period that came under the audit. For example, a change in the method of calculating tax, the emergence of new services in the organization.

MAIN STAGE

The name suggests that this is the most important period of the audit.

At this stage, the auditor is engaged in an in-depth study and control of those areas of tax accounting in which problems, inconsistencies and inaccuracies were found, that is, shortcomings were identified, taking into account the value of the materiality level.

So, the specialist solves the following tasks:

Checking the tax reporting of the company;

Analysis of the correctness of determining the taxable base;

Drawing up a forecast of tax consequences for the enterprise (this procedure is carried out if incorrect use of tax legislation is revealed).

Let us dwell in detail on the types of violations that a specialist can detect during an income tax audit.

The main mistakes are:

Incorrect formation of the base, which is subject to taxation;

Attribution to the composition of expenses that are economically unjustified;

Violation of the procedure for maintaining the accounting method that is adopted in the organization;

Incorrect use of benefits;

Errors in the calculation of tax deductions;

Lack of an internal system that controls the calculation of income tax;

Errors in mathematical calculations (arithmetic flaws).

It is clear that this stage is the longest and most important.

The auditor is required to have knowledge of tax legislation, the ability to analyze a variety of business transactions, to see documents "through"

THE FINAL STAGE

The last item, which includes the audit program, is the final stage of the work of auditors.

The audit is coming to an end, the specialist draws up the results of the income tax audit. The auditor draws up a package of documents and submits the result to the management of the organization.

In his conclusion, he indicates the identified errors, violations, gives a general conclusion on the calculation of tax, gives recommendations and advice.

EMERGING NUANCES:

An income tax audit is a complex job that should only be performed by highly qualified professionals.

The auditor must pay attention to the following nuances:

1) Take into account and analyze all income and expenses, paying special attention to those of them, the share of which is the largest.

2) Familiarize yourself with all the acts received from the Tax Inspectorate for the period subject to verification.

3) Carefully check the correctness of determining the taxable turnover.

4) Make sure that all amounts taken into account when calculating income tax correspond to accounting data.

A competent specialist owns all the information that is related to the audit of income tax. He will definitely take into account all the subtleties and nuances regarding this procedure.

Separately, it is worth noting the audit under the simplified tax system, which includes:

Checking the accounting of fixed assets;

The procedure for maintaining the book of income and expenses;

Control of the formation of the taxable base;

Identification of income and expenses that are not taken into account when calculating the tax base;

Timeliness and completeness of accrual and payment of income tax.

Task number 2

The auditor received a special assignment regarding confirmation of information in income tax reporting.

Required:

1) Determine the sequence of actions of the auditor, draw up a program;

2) Establish what sources the auditor should use, what methods to use when performing the assignment;

3) Assume the possibility of a violation in the reflection of information related to income tax, describe it and determine the impact of this violation on the objectivity of reporting information;

4) Form an audit report based on the results of a special assignment

EXAMPLE AT ORGANIZATION (LLC)

Consider an example of an income tax audit in a limited liability company "Team". This organization was founded in 1999.

The authorized capital is 10,000 rubles. The founders, who are employees of the company, are 4 people, each of them has equal shares of 25%.

Komanda LLC carries out activities related to wholesale and retail supplies of components for computer equipment.

Retail is carried out through a point of sale, wholesale through the wholesale department. There are 30 employees in the organization.

The main activity is wholesale trade, the share of which in the total sales volume is 85% in 2015.

The work of Komanda LLC is automated, there is a website on the Internet through which organizations promote their products. The company is actively developing, offering a wide range of products, expanding its area.

Wholesale trade LLC "Command" is on the general tax regime, retail on the payment of a single tax on imputed income.

The following indicators have been studied and analyzed:

accounting policy;

basic methods of accounting and tax accounting;

ways of storing documentation related to the activities of the company;

the procedure and timeliness of reflection in the accounting registers of business transactions;

critical areas of accounting.

During the audit, the compliance of the activities of Komanda LLC with the current legislation was checked.

No violations were found. Then the specifics of the work and the adopted accounting system were studied. The next stage is the definition of intraeconomic risk.

Based on the results of this work, there is a conclusion that the company is not engaged in risky activities, does not conduct foreign economic operations, carries out wholesale and retail trade, and does not have branches and subsidiaries.

The result is a low level of on-farm risk, amounting to 50%.

However, when evaluating the internal control system, we note that there are no means of control in Komanda LLC.

Given the assessment of the accounting and internal control system, we estimate the risk at 80%. This indicator indicates a low, insufficient system of internal control.

We will take the audit risk as 5%, respectively, the risk of non-detection is: 5% (50% * 80%) = 12.5%. This indicator is low.

Then we will selectively check the primary documents that Komanda LLC provides to its customers. No errors found.

The sections "Accounting for materials" and "Fixed assets" are also in order. There are no comments. The depreciation calculation is correct. All acts of reconciliation with suppliers are signed on both sides.

The only comment that can be made concerns the violation in the document OD 1 d (Appendix No. 7).

As a result, there were deviations in the cost of goods sold and direct costs of the trade organization, which is associated with the difference in tax and accounting.

No violations were found in the calculation and payment of income tax. All operations are carried out in a timely manner, the declaration is submitted electronically.

In conclusion, we point out that the identified error did not lead to an underestimation of the income tax base, we recommend establishing an internal control system,

Task number 3

Situation:

In January 2011, the organization purchased a VAZ-2109 passenger car for official use at a price of 105,000 rubles, incl. VAT 17,500. The commission of the intermediary organization amounted to 2% of the cost of the car. As of April 1, 2011, there is an account payable to the supplier for the car in the amount of 60,000 rubles.

The car was put into operation in February. According to the accounting policy of the enterprise, depreciation was established for the purposes of: - accounting

- linear method;

tax accounting

is a non-linear way.

The useful life for the purposes of accounting and tax accounting is set at the rate of 4 years (3rd depreciation group).

The following entries are made in the accounting records:

In January:

D-tsch. 08 Set of accounts 60 - 87,500 rubles;

D-tsch. 19/VAT 60 17 500 rubles;

D-tsch. 20 Set of accounts 60 - 2,100 rubles;

D-tsch. 68/VAT 19 / VAT - 17,500 rubles.

In February:

D-tsch. 01 Set of accounts 08 - 87,500 rubles;

D-tsch. 60 Set of accounts 51 - 45,000 rubles;

D-tsch. 20 Set of accounts 02 - 1,822.92 rubles;

D-tsch. 20 Set of accounts 02 - RUB 1,822.92

For the purposes of tax accounting in the 1st quarter of 2011, depreciation was taken into account in the amount of 1822.92 rubles.

1) Identify and describe violations in accounting and (or) tax accounting, indicating a link to a regulatory document. Conclusions to confirm the calculation.

3) Formulate entries in the auditor's report

Decision

The following violations have been identified:

1. The initial cost of the car should include a commission in the amount of 2100 rubles. and give corrections:

Dt 20 Kt 60 2100 - red side

Dt 08 Kt 60 2100

2. You should increase the original cost of the car by a commission

Dt 01 Ct 08 –2100

3. Incorrectly declared VAT refundable - it should have been declared after the car was credited, taking into account the actual payment to the supplier, namely 7500 rubles. Excessive VAT was presented to the budget as of April 1, 2002 in the amount of 10,000 rubles. In accounting, the entry DT 68 Kt19 should have been made only after the car was registered. For premature and excessive presentation of VAT from the budget, you must independently calculate and pay penalties to the budget.

4. Let's define accounting depreciation: the initial cost will be 89600 (87500+2100). Service life -48 months. Monthly depreciation will be: 89600:48=1867 rubles.

So, for February and March, 1867 * 2 = 3734 should have been calculated. Undercharged

3734-3645-84=88-16

5. Calculate the amount of depreciation for taxation using a non-linear method: the depreciation rate as a percentage of the residual value:

2: 48*100%=4,16%

Depreciation for February-89600*4.16%=3727

March depreciation (89600 -3727)*4.16%=3572

Total for the first quarter 7299 rubles. Tax depreciation is underestimated by 5476-08, as a result, income tax in the amount of 1314-26 (5476-08 * 24%) is overpaid.

Entry in the auditor's report:

During the period under review, violations were made during the posting of the VAZ 2109 car.

According to the order of the Ministry of Finance of the Russian Federation No. 26n dated March 30, 2001 "Accounting for fixed assets" PBU6 / 01, the initial cost of fixed assets, determined in accordance with clauses 8, 9, 10 and 11 of this Regulation, also includes the organization's actual costs for the delivery of objects and bringing them into a usable condition. It is necessary to increase the initial cost of the car by a commission of 2100 rubles. and the initial cost will be 89,600 rubles. It is recommended to correct the mistake made when determining the amount of VAT to be reimbursed from the budget.

Deductions of tax amounts on fixed assets are made as the relevant fixed assets are registered, taking into account payment. Excessive VAT was presented to the budget as of April 1, 2002 in the amount of 10,000 rubles. In accounting, the entry DT 68 Kt19 should have been made only after the car was registered. For premature and excessive presentation of VAT from the budget, you must independently calculate and pay penalties to the budget.

If the company's managers have decided to check whether everything is in order with the tax documentation, then they can apply for the services of an independent verification - an audit. There are also companies for which such a procedure is mandatory and they are required to undergo it every year. In the article, we will consider what an audit of tax reporting is, why and how it is carried out.

What is a tax audit for?

The main purpose of the audit of financial statements is to form an opinion of a specialist (auditor) on the reliability of the company's financial statements, as well as whether the accounting procedure in the company complies with the legislative norms of the Russian Federation.

The main tasks of this audit include:

• determining whether the indicators of tax reporting comply with the norms of the law, as well as the accounting policy of the organization;
• finding out how fully and reliably business transactions are reflected in the documentation;
• verification of how the company's internal control system is organized and operates;
• checking whether the indicators in the reporting correspond to the real indicators.

When conducting an audit, specialists use the same methods as when auditing a company as a whole, namely:

• control (including observation, inventory and evaluation);
• documentary (includes the study of company documents);
• settlement and analytical (including calculations and subsequent analysis).

Mandatory audit

Mandatory audit is for companies noted in Law No. 307-FZ "On Auditing" . These include the following organizations:

• securities of which participate in organized trades;
• credit, clearing, microfinance, insurance, securities market participants, SPR, organizers of gambling, cooperatives, etc.;
• with revenue exceeding 400 million rubles, or assets worth more than 60 million rubles (data are taken into account for the year preceding the reporting year).
• other companies, according to Art. 5 of Law No. 307-FZ.

Important! A company-initiated audit is carried out in certain cases, for example, when a company plans to get a loan from a bank, or wants to take part in a tender. Also, the audit may be caused by the management's desire to reduce tax risks, check the work of the accounting department or prepare documents for a potential investor.

How is an audit of tax reporting carried out?

The audit is carried out in several stages, each of which we consider in detail:

1. Planning and preparation for testing. At this stage, the audit specialist examines the activities of the audited company. He prepares a plan of his work and requests the documents necessary for verification. At this stage, the organization enters into an audit agreement with an audit firm.
2. Collection of data provided for verification and their analysis. At this stage, the list of submitted documents is being studied. Sometimes a survey of employees is conducted, and not only orally, but also in writing. All data is grouped and systematized. That is, a direct check is carried out precisely at this stage. Next, the auditor draws up an opinion on the reliability of the company's financial statements.
3. The auditor's conclusion is sent to the management of the audited company. It represents the opinion of a specialist on the reliability of tax reporting. The auditor's report is handed over to the manager. In addition to the conclusion, some companies also draw up an audit report that describes in detail all the stages of the audit, the shortcomings identified during the audit and other information that may be useful to improve the quality of the accounting department.

Documents that are subject to verification during the audit

When conducting an audit of tax reporting from the company in the first place, of course, you will need to provide reports. In addition to tax returns, the auditor will need financial statements (balance sheet, income statement). In addition, you will also need to provide primary documentation, statutory documents, various permits and licenses, and much more.

Auditors check the correctness of filling out the documents, their compliance with the approved forms, as well as compliance with the deadlines for submission to the tax office.

Important! If the audit is carried out on a special assignment, then only the documentation that is directly related to the task is subject to verification.

Tax audit results

The end result of an audit is an audit report and an audit opinion. In what form the auditors will provide the final result will depend on what exactly is written in the audit contract. The report is confidential and contains the following:

• the methods used in the verification;
• recommendations regarding changes in accounting policies, which may eventually affect the company's tax reporting;
• proposals for adjusting tax reporting;
• other information that, in the opinion of the expert, should be paid attention to by management (for example, internal control errors, etc.).

If the auditor during the audit revealed violations, then the report offers different options for their solution.. The report can be in the form of a pivot table.

Important! The report is accompanied by an auditor's report, as well as copies of the company's financial statements for the current year.

Auditor's report

The auditor's report is an official document that contains an expert opinion on the reliability of the company's financial statements. This document must be submitted to the statistical authorities and attach your reports to it. The auditor's document contains the following information:

• Title of the document;
• name of the addressee;
• information about the audited company;
• information about the auditor (company or individual specialist) who conducted the audit;
• a list of documents that have been verified during the audit;
• the auditor's opinion on the reliability of the information being checked;
• audit results;
• date of conclusion.

Violations and errors that are identified during the audit

Typical violations identified during the audit include the following:

• misrepresentation of the company's income and expenses;
• incorrect or incomplete filling of the details of the organization;
• errors in the calculation of tax amounts;
• contradictions in indicators of different reporting forms;
• the difference in the size of the authorized capital from that specified in the charter of the company;
• violations in the inventory (with errors or formal);
• other violations.

Company liability for non-audit

All companies listed in Art. 5 of Law No. 307-FZ, are required to conduct an annual audit of statements and, as a result, send it to the statistical authorities. The auditor's conclusion is submitted together with the submission of reports. In the event that it is not possible to submit the report within this period, then this can be done within 10 days from the date of issuance of the conclusion. In any case, the opinion should be submitted to the statistical authorities no later than December 31 of the year following the reporting one.

Also, companies must enter information about the audit into the Unified Federal Register on the facts of the activities of legal entities. This must be done no later than 3 working days from the date of issuance of the conclusion.

If a company is required to conduct an audit but fails to do so, it faces the following penalties:

1. A fine from 5 to 10 thousand rubles - if during an on-site tax audit it turned out that there was no audit report (15.11 of the Code of Administrative Offenses of the Russian Federation).
2. A fine from 300 to 500 rubles for officials and from 3 to 5 thousand rubles for legal entities - if the audit report was not provided to Rosstat (19.7 of the Code of Administrative Offenses of the Russian Federation).
3. From 30 to 50 thousand rubles / suspension from work for 1-2 years for officials and from 700 to 1 million rubles - for legal entities - if the audit report was not posted on the website of the JSC in due time (15.19 of the Code of Administrative Offenses of the Russian Federation).

It should also be borne in mind that if the above violations were the result of any circumstances, then by decision of the court the fine may be reduced.

Internal control and audit at enterprises are the most important part of a modern management system that allows you to achieve your goals at minimal cost. The control environment in accordance with the International Standards on Internal Auditing is the general attitude of the supreme management bodies of an economic entity to the need for internal control and the actions taken in connection with this. For an understanding of ICS and audit risk, refer to ISA 400 "Risk Assessment and Internal Control System", ISA 401 "Audit in a Computer Information System", ISA 402 "Audit of Entities Using the Services of Service Organizations", as well as the Federal Rule ( standard) of audit No. 8 "Risk assessment and internal control carried out by the audited entity".

A number of factors influence the control environment:

• Management's understanding of the importance of tax reporting;
• willingness to correct significant errors;
• obtaining advice from auditors;
• control over accounting and tax accounting;
• distribution of responsibility and authority in the enterprise;
• conducting an internal audit;
• availability of job descriptions;
• compliance with the reporting schedule;
• availability of an accounting policy for tax purposes;
• compliance of external reporting with internal reports;
• development of procedures for protection against unauthorized access to documents, records, property;
• presence of ICS at the enterprise.

Based on the experience of conducting audits of tax reporting, it follows that the control environment for preparing and submitting tax reports to the user depends on the responsibility of the management to fulfill the duties of the taxpayer, on the awareness of the executive body about the taxation system, the rights of the taxpayer and the tax authority. If the management of the organization has decided to create or improve the ICS, then the process of its formation should be divided into the following stages:

• determination of the objectives of the ICS;
• determination of the main functions of the ICS necessary to achieve the goals;
• determination of the structure of the ICS, providing for the presence of a full-time internal audit service;
• development of regulations, internal standards and methods aimed at performing control functions, the effect of which will exceed the costs incurred;
• creation of a scheme of interaction between the internal audit service and other parts of the internal control system and the company's management system.

The economic feasibility of spending on ICS is confirmed by the following arguments:

• the purchase of services for the creation and improvement of the internal control system is necessary in connection with the conduct of special business transactions;
• improvement of the ICS contributes to the improvement of certain financial indicators of the organization.

Improving the ICS can have a significant impact on:

• efficiency of financial and economic activity;
• financial stability;
• timeliness and reliability of financial and tax reporting;
• safety of property and information;
• compliance with the laws, internal procedures and regulations.

The functioning of the ICS depends on the observance of the following principles:

• the principle of responsibility: each subject of internal control, that is, an internal auditor or internal controller, for improper performance of control functions provided for by official duties, must bear economic and disciplinary responsibility;
• the principle of balance: the subject of internal control cannot be entrusted with the performance of functions that are not provided with appropriate organizational (order, instruction) and technical (programs, counting and measuring devices) means for their proper performance;
• the principle of timely reporting of identified significant deviations: information about them must be promptly communicated to those directly making decisions on these deviations;
• the principle of compliance of the controlling and controlled systems: the degree of complexity of the ICS of an economic entity must at any given time correspond to the degree of complexity of its business;
• principle of permanence: the ICS operates on a permanent basis. This will allow timely detection of deviations from planned targets and norms;
• the principle of complexity: the whole complex of objects of internal control in an economic entity should be covered by its various forms, depending on the level of risk;
• the principle of distribution of duties: the functions of employees of the management apparatus are distributed among them in such a way that the requirements for the formation of a control environment are met.

Each enterprise must independently organize a tax accounting system, fixing its provisions in the accounting policy for tax purposes.

The preliminary assessment of the existing taxation system includes:

• general analysis and consideration of the elements of the taxation system of an economic entity;
• determination of the main factors influencing tax indicators;
• verification of the methodology for calculating tax payments;
• legal and tax expertise of the existing system of economic relations;
• assessment of document flow and study of the functions and powers of the services responsible for the calculation and payment of taxes;
• preliminary calculation of tax indicators of an economic entity.

The implementation of these procedures will allow considering such significant factors as the specifics of the main business transactions in the organization and existing objects of taxation, the compliance of the taxation procedure applied by the organization with the norms of the current legislation, assess the level of tax liabilities and potential tax violations of the economic entity.

Verification and confirmation of the correctness of the calculation and payment of taxes and fees by an economic entity to the budget and off-budget funds can be carried out both for all taxes and fees, and for their individual types. When carrying out work, tax reporting submitted in accordance with established forms (tax returns, tax calculations, statements of advance payments) is checked, as well as the legitimacy of using tax benefits.

The information contained in tax reporting is checked and analyzed by comparing it with the data of synthetic and analytical registers of accounting and reporting. The audit organization has the right to analyze the primary documents of the company, receive clarifications from the management on the indicators and methods underlying the tax calculation, and can also observe the inventory process and participate in the inspection of objects used by the taxpayer to generate income or are subject to taxation.

As part of the audit, the auditor receives part of the information on taxes when checking costs, settlements with suppliers and buyers, and financial results. When checking the tax accounting system, the auditor needs to establish the correctness of determining the taxable bases and the accuracy of calculating the amounts of taxes payable, the correctness of the preparation of tax returns. And for this, it is necessary to check the availability of all necessary primary documents, contracts for various financial and economic operations, as well as the compliance of the data indicated in the calculations with accounting data and confirm the compliance of financial and economic operations with the current tax legislation. In order to avoid arithmetic errors, it is recommended to carry out for each calculation a reconciliation of the accounting data on the basis of which the calculation was made, and an arithmetic calculation in the calculation. It also checks the timeliness of the preparation and submission of tax returns and calculations, the timeliness of paying taxes. The auditor registers all the information received during the audit in his working documents, identifies the significance of errors and their impact on the reliability of reporting, and, if necessary, adjusts the audit plan.

It is necessary to observe and control the compliance of primary documents with the established requirements and monitor the provision of complete and reliable information on business transactions for tax purposes. To do this, the auditor should study the organization of workflow: is there a workflow schedule; how suitable is the existing workflow for compiling analytical registers of tax accounting and the formation of taxable indicators; what place do tax declarations take in the established workflow; whether the existing document flow takes into account the interests of external users (FTS bodies). The auditor should also make sure that the accounting policy of the organization does not contradict the norms of accounting and tax legislation, whether the forms of primary documents that are not provided for by the State Statistics Committee and the workflow technology have been developed; whether a list of persons entitled to sign primary accounting documents has been established.

Procedures for obtaining audit evidence are developed in accordance with ISA "Audit Evidence" and Federal Rule (Standard) No. 5 "Audit Evidence". When evaluating the ICS, evidence should also be obtained in the form of testing.

Analytical registers of tax accounting - consolidated forms of systematization of tax accounting data for the reporting (tax) period, grouped in accordance with the requirements of this Chapter, without distribution (reflection) among accounting accounts. According to article 314 of the Tax Code of the Russian Federation, the forms of tax accounting registers are developed by the taxpayer independently and are reflected in the accounting policy for tax purposes. For some taxes, the forms of registers are established by the bodies of the Federal Tax Service of the Russian Federation, for example, registers of received and issued invoices, books of purchases and books of sales. Forms of analytical tax accounting registers for determining the tax base, which are documents for tax accounting, must contain the following details:

• name of the register;
• period (date) of compilation;
• transaction meters in kind (if possible) and in monetary terms;
• name of business transactions;
• signature (decoding of the signature) of the person responsible for compiling the indicated registers.

The ultimate goal of compiling tax registers is to systematize information on income, expenses that form the taxable base. The tax base is the cost, physical or other characteristics of the object of taxation. The tax rate is the amount of tax charges per unit of measurement of the tax base. Taxpaying organizations calculate the tax base at the end of each tax period based on the data of accounting registers and on the basis of other documented data on objects subject to taxation or related to taxation.

If errors are found in the calculation of the tax base relating to previous tax (reporting) periods, in the current tax (reporting) period, the tax base and the amount of tax are recalculated for the period in which the indicated errors were committed.

Recommendations for familiarization with the audited entity are contained in ISA 310 “Knowledge of the Business” and in the Federal Rule (Standard) of Auditing Activity No. 15 “Understanding the Activities of the Audited Entity”. The auditor should obtain information about external and internal factors affecting the economic activity of the organization. It is necessary to study the industry specifics of taxation, the dynamics of tax legislation over the period of verification. To study the ICS, the auditor requests the following documents:

• statistical reporting;
• tax returns;
• accounting policy for the purposes of accounting and tax accounting;
• document flow schedule.

After a preliminary acquaintance, the auditor makes an opinion on the features of the organization's taxation system and proceeds to the audit of tax reporting. The purpose of the audit is to express an opinion on the reliability of tax reporting and compliance in all material respects with the norms established by law. The task of the audit is to collect sufficient audit evidence about the reliability of tax reporting. In doing so, the following criteria must be met:

• existence - availability as of a certain date of tax expense and tax liability;
• occurrence - confirmation that business transactions that form taxable indicators took place during the tax period;
• rights and obligations - belonging to the audited entity as of a certain date of an asset or liability for taxes;
• completeness - the absence of assets, liabilities, business transactions or events that have tax consequences that are not reflected in the tax reporting;
• valuation - reflection in tax reporting of the proper value of taxable indicators;
• accurate measurement - the accuracy of reflecting the amount of a business transaction or event with the attribution of income or expenses to the corresponding tax period;
• presentation and disclosure - explanation, classification and description of a business transaction, asset or liability in accordance with the rules for their reflection in tax reporting.

The management of the audited entity is responsible for compliance with the current tax legislation, the completeness and accuracy of the reflection of taxable indicators and taxes, as well as for the completeness and timeliness of paying taxes to the budget.

The audit organization is responsible for the correctness and validity of its opinion on the reliability of tax reporting.

To assess the ICS at the reporting level, the following documents are required:

• tax returns for taxes;
• accounting (financial) reporting;
• accounting and tax policies;
• certificate of state registration of a legal entity;
• charter;
• memorandum of association;
• the structure of the organization of the audited entity;
• the structure of the accounting department of the audited entity;
• scheme and schedule of workflow;
• job descriptions of employees;
• regulation on internal audit;
• staffing;
• inventory records and statements;
• correspondence with tax authorities;
• acts of reconciliations with contractors;
• working plans of accounts: accounting and tax;
• extracts from the personal account of the taxpayer for the audited tax;
• acts of audits of tax authorities.

When preparing recommendations and proposals, the audit organization must comply with the principle of caution in judgments and conclusions, reporting on tax risks that the organization may face when addressing issues that are not sufficiently covered in the current legislation. Any recommendations and calculations made by the audit organization must contain references to the current regulatory documents.

During the tax audit, the audit organization must proceed from the fact that the organization's activities are carried out in accordance with the established regulatory enactments, until it receives evidence to the contrary. At the same time, the audit organization must show a sufficient degree of professional skepticism in relation to the accounts and documents under consideration, taking into account the high probability of violations of tax laws by an economic entity.

A tax audit must be carried out by an audit organization with professional integrity and thoroughness.

The subjects of financial and economic activity, sooner or later, are faced with a tax audit. And you need to be ready for this event. To minimize the risk of fines and penalties for errors in tax accounting, the best thing to do is to order an independent audit.

A tax audit is a tax audit, only in this case the auditor is on your side and protects the interests of your company.

In the course of auditing reports, attention is paid to the timely payment of taxes to the budget, the correctness of the application of benefits is checked, the cost items of the organization are clarified, interaction with non-residents, and all the questions that the inspector will have during the audit are analyzed.

Carrying out a tax audit

The range of services for the audit of tax accounting of an organization includes the following activities:

• Checking compliance with tax laws. The specialist checks the correctness of filling in the primary documents, compliance with the current legislation, their correct reflection in the registers, checks the correctness of paying taxes. The audit of financial statements is carried out by a continuous or selective method.
• Checking the validity of benefits. The auditor determines how legitimate tax benefits are, check the availability of supporting documents and how they comply with the law.
• Checking declarations. This stage involves reconciliation of these registers and declarations, the timing of reporting to the tax authorities and the completeness of information.
• Assessment of the tax burden. The auditor assesses the tax burden of the enterprise and prepares recommendations for its reduction.
• Search for tax risks. The specialist assesses the organization's risks and makes recommendations for their reduction.
• The last stage is the submission of the audit report.

The most important thing in an audit is to choose an experienced and competent auditor, on whom the result of the audit depends. Internal audit of taxes and fees allows you to identify errors and develop methods to eliminate them.

All types of tax audit from "AVT Consulting"

As our practice shows, the benefits of an audit are ten times higher than the costs of this service. By ordering a tax audit of an enterprise from the law firm AVT Consulting, you will appreciate the following benefits:

• Extensive experience and extensive practice in auditing gives us the opportunity to keep abreast of all changes in legislation.
• Our lawyers are highly qualified and have extensive experience behind them.
• If your organization is scheduled for an urgent tax audit, we will fulfill an urgent order so that you have time to prepare before it starts.
• We guarantee complete confidentiality.
• We set reasonable prices for the audit of tax flow management and other types of audit.

The price of a tax audit of a company depends on the number of counterparties, the amount of revenue and the needs of the client. To find out the exact cost and order the service, contact us in a convenient way. Our initial consultation is free!