CASPIAN JOURNAL

MANAGEMENT AND HIGH TECHNOLOGIES

Perfection of preparation of masters of the state audit through discipline studying “Tax audit in the organization”

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Perfection of preparation of masters of the state audit through discipline studying “Tax audit in the organization”  // Caspian journal : management and high technologies. — 2011. — №2. — pp. 78-83.

The article defines the aims of conducting tax auditing for Russian companies. The text mainly resorts to legal documents, such as “Taxation Code of the Russian Federation”, “Regulations on Accounting” and the Law on “Auditorial Control”. The authors of the article analyze the most problematic items of modern RF fiscal legislation which concern estimating profit tax and bring to controversy between tax-payers and fiscal institutions. According to the article, one of the main aims of holding tax auditing in different institutions is averting such conflict situations.

Key words: overall audit,initiative audit,tax audit,constant differences,temporary differences,profit tax,reserve funds.