ОБЛІК І АУДИТ ПОДАТКУ НА ДОХОДИ ФІЗИЧНИХ ОСІБ: ОБГРУНТУВАННЯ ПРОПОЗИЦІЙ З УДОСКОНАЛЕННЯ

Abstract

A detailed description of the methodical stage of the operational audit of personal income tax calculations was carried out, highlighting the indicators of the risk of distortion of accounting data. Approaches to the formation of audit planning registers, working and final documents of audit verification are given.