Russian Federation
The article is devoted to the peculiarities of the organization of tax audit, as well as to certain methodological aspects of its implementation (including the formation of working documents for the collection of audit evidence).
audit, tax audit, tax audit, tax, fee, insurance premium
1. Grazhdanskiy kodeks Rossiyskoy Federacii chast' pervaya ot 30.11.1994 № 51-FZ, chast' vtoraya ot 26.01.1996 № 14-FZ.
2. Nalogovyy kodeks Rossiyskoy Federacii chast' pervaya ot 31.07.1998 № 146-FZ, chast' vtoraya ot 05.08.2000 № 117-FZ.
3. Federal'nyy zakon ot 15.12.2001 № 167-FZ «Ob obyazatel'nom pensionnom strahovanii v Rossiyskoy Federacii».
4. Federal'nyy zakon ot 30.12.2008 № 307-FZ «Ob auditorskoy deyatel'nosti».
5. Mezhdunarodnyy standart audita 230 «Auditorskaya dokumentaciya» (vveden v deystvie na territorii Rossiyskoy Federacii Prikazom Minfina Rossii ot 09.01.2019 № 2n).
6. Mezhdunarodnyy standart audita 265 «Informirovanie lic, otvechayuschih za korporativnoe upravlenie, i rukovodstva o nedostatkah v sisteme vnutrennego kontrolya» (vveden v deystvie na territorii Rossiyskoy Federacii Prikazom Minfina Rossii ot 09.01.2019 № 2n).
7. Mezhdunarodnyy standart audita 315 (peresmotrennyy) «Vyyavlenie i ocenka riskov suschestvennogo iskazheniya posredstvom izucheniya organizacii i ee okruzheniya» (vveden v deystvie na territorii Rossiyskoy Federacii Prikazom Minfina Rossii ot 09.01.2019 № 2n).
8. Mezhdunarodnyy standart audita 450 «Ocenka iskazheniy, vyyavlennyh v hode audita» (vveden v deystvie na territorii Rossiyskoy Federacii Prikazom Minfina Rossii ot 09.01.2019 № 2n).
9. Mezhdunarodnyy standart audita 500 «Auditorskie dokazatel'stva» (vveden v deystvie na territorii Rossiyskoy Federacii Prikazom Minfina Rossii ot 09.01.2019 № 2n).
10. Pis'mo Minfina RF ot 29.12.2003 № 28-01–22/3154/AP «O Metodicheskih rekomendaciyah po sboru auditorskih dokazatel'stv pri proverke raschetov po nalogu na dobavlennuyu stoimost'».
11. Metodicheskie rekomendacii po proverke naloga na pribyl' i obyazatel'stv pered byudzhetom pri provedenii audita i okazanii soputstvuyuschih uslug, utv. Minfinom RF 23.04.2004, odobreny Sovetom po auditorskoy deyatel'nosti pri Minfine RF, protokol № 25 ot 22.04.2004).
12. Plan schetov buhgalterskogo ucheta finansovo-hozyaystvennoy deyatel'nosti organizaciy i Instrukciya po ego primeneniyu, utverzhdennyy Prikazom Minfina RF ot 31.10.2000 № 94n (red. ot 08.11.2010).
13. Egorova I.S. Osobennosti identifikacii i osuschestvleniya nalogovogo audita // Audit. — 2017. — № 6. — S. 13–16.
14. Egorova I.S. Osobennosti metodiki audita nalogooblozheniya // Audit. — 2019. — № 4. — S. 13–17.
15. Egorova I.S. Audit nalogooblozheniya v chasti proverki NDFL // Audit. — 2019. — № 7–8. — S. 58–61.
16. Egorova I.S. Ispol'zovanie dannyh internet-sredy v audite // Auditor. — 2019. — T. 5. — № 5. — S. 14–28.
17. Otkrytye dannye, predstavlennye na oficial'nom sayte Federal'noy nalogovoy sluzhby.
18. Tipichnye narusheniya, predstavlennye na oficial'nom sayte Federal'noy nalogovoy sluzhby. — URL : https://www.nalog.ru/rn77/news/activities_fts/6946271/ (data obrascheniya: 22.03.2021).
19. Oficial'nyy sayt spravochno-poiskovoy sistemy «Konsul'tantPlyus». — URL : http:// www.sonsultant.ru (data obrascheniya: 22.03.2021).
