DOI :10.26650/PB/SS10.2019.001.091   IUP :10.26650/PB/SS10.2019.001.091    Tam Metin (PDF)

A Suggestion on Cooperation Between Tax Review and Independent Audit: Risk Analysis Models

Emre Akın

The subject of the audit, financial reporting of Turkey Accounting Standards (IAS), according to the audit whether conforms to the principles of financial statements is directed to the presence of significant inaccuracies risk (errors, true contradiction reasons such as cheating). And this audit is done based on International Audit Standards. In this case, the independent auditing of the financial statements, which are evaluated in terms of the principles taken apart from the tax legislation, is not completely excluded from the taxation and tax reviews. Structural and control risk, which is defined as the material misstatement risk in the International Audit Standards (fraud in the financial statements, carrying risk elements, improper transfer of resources to the partners, transfer pricing, irregular stock count, undocumented or irrelevant expense / cost, real the fact that the assets are in a position to be reflected, such as the existence of the assets and different from the intended use), will be used as an instrument to prevent the tax loss and to be used in the tax inspection of the audit and the taxation. Therefore, the results and process of audits should be used by tax review organizations in risk analyis models. At the same time, the fact that the taxpayers who are subject to tax reviews is required by the independent auditors to have access to this information objectively and the transfer of information will contribute to the coordination between tax reviews and audits. Thus, auditors can widen their plan by benefing from tax reviews.

JEL Sınıflandırması : H20 , H26 , H29



İstanbul Üniversitesi Yayınları, uluslararası yayıncılık standartları ve etiğine uygun olarak, yüksek kalitede bilimsel dergi ve kitapların yayınlanmasıyla giderek artan bilimsel bilginin yayılmasına katkıda bulunmayı amaçlamaktadır. İstanbul Üniversitesi Yayınları açık erişimli, ticari olmayan, bilimsel yayıncılığı takip etmektedir.