IMPACT OF AUDIT SYSTEMS ON ORGANIZATIONS’ TAX TRANSPARENCY

Abstract

The progress of recent years and the extent of the workload made inevitable systematic review in audit procedures of monitoring devices and it is necessary that the senior regulatory organizations with equipment themselves to audit methods and standards of advanced countries, can be properly supervise on financial system executive devices. organization of audit, certified public accountants and the audit organizations that are responsible for audit and legal inspection or audit individuals, at the request the individuals are obliged to set up reporting tax audit according to sample provided by the tax affairs organization, and offer to taxpayer to submit tax affairs office. Audit opinion in relation to the desirability of financial statements in the context of accounting standards lead to increase the quality of information. Thus, audit quality according to the information right offered can estimate more transparent and more accurate tax of organizations.