Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/109934 
Autor:innen: 
Erscheinungsjahr: 
2014
Quellenangabe: 
[Journal:] European Financial and Accounting Journal [ISSN:] 1805-4846 [Volume:] 9 [Issue:] 4 [Publisher:] University of Economics, Faculty of Finance and Accounting [Place:] Prague [Year:] 2014 [Pages:] 45-58
Verlag: 
University of Economics, Faculty of Finance and Accounting, Prague
Zusammenfassung: 
This article looks at the complex and judgmental area of auditing income taxes in the environment of financial reporting in accordance with International Financial Reporting Standards as adopted by EU (IFRS) in the Czech Republic. In the first section, the main regulations that apply to entities preparing IFRS financial statements and their influence on income tax base are outlined. The second section summarizes the key steps in addressing risk of income tax misstatements when auditing financial statements. The third section discusses the specifics of auditing income taxes in the Czech environment and the alternative approaches the entities may adopt with respect to determining the profit before tax for tax purposes and challenges it represents for the auditor. This section also briefly notes some other aspects of income tax auditing such as challenges connected with the deferred tax, effective tax rate testing or using the auditor’s expert for the audit procedures. The conclusion suggests more detailed rules to be provided by the tax legislation with respect to ambiguities which current situation brings to both entities and their auditors.
Schlagwörter: 
Auditing
Income taxes
IFRS
JEL: 
M42
Persistent Identifier der Erstveröffentlichung: 
Dokumentart: 
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