Journal Article

مدى اعتماد مقدري ضريبة الدخل و المبيعات على تقرير مدقق الحسابات

العناتي، رضوان, نظمي، إيهاب

2009

Overview

This study aims to investigate the effect degree of auditing profession in Jordan on the financial statements quality provided to tax departments, examine the degree of tax auditor dependency on the accounting auditing report and examine the effect of factors relevant to auditing office on the quality of financial statements provided to the tax departments. In order to achieve the study objectives a random sample of tax auditors consists of (80) subjects was selected. And many of statistical techniques and procedures used as Frequencies, Means, Standard Deviations, One Sample T-test and One way ANOVA. The study concludes that the work of tax auditors are not affected that detected during the auditing process, whereas it's affected by the degree of quality of the financial statement, in addition to the reasons that prevent to detect the accounting manipulations and mistakes were happened by the auditing office. The study concludes also that there are no statistical significant differences on the degree of tax auditor dependency on the accounting auditing report ascribed to the educational level, academic major, and the experiences of the tax auditors.

• Publisher: جامعة بورسعيد - كلية التجارة
• Subject: الأردن / الرقابة الداخلية / الضرائب / المحاسبة الضريبية / المحاسبة المالية / المحاسبين القانونيين / ضرائب الدخل / ضرائب المبيعات / مراجعة الحسابات