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Audit of Enterprise Taxation
Major: Accounting and Taxation
Code of Subject: 7.071.04.E.40
Credits: 4
Department: Accounting and Analysis
Lecturer: Ph.D. in Economics, associate professor Natalia Lytvynenko
Semester: 2 семестр
Mode of Study: денна
Learning outcomes:
As a result of module learning, a student is expected to have the ability to:
– demonstrate knowledge of theory, methodology, practice of taxation auditing under the international auditing standards to meet the challenges of enterprise management; knowledge and understanding of the scientific method knowledge of taxation auditing; in-depth knowledge of taxation auditing; knowledge of the nature of professional judgment and procedure used in auditing; demonstrate knowledge of theoretical, methodological, organizational and legal aspects of taxation control;
– organize activities aimed at obtaining new knowledge in the field of taxation auditing, and based on the urgency and importance of excited problem for an individual entity or national economy; develop and implement individual or team projects in the field of taxation auditing, guided by European values and methods adopted in the organization of such activities; adopt the international experience of organization of taxation auditing, implement control procedures and analytical understanding of economic phenomena and processes to contemporary realities.
– demonstrate knowledge of theory, methodology, practice of taxation auditing under the international auditing standards to meet the challenges of enterprise management; knowledge and understanding of the scientific method knowledge of taxation auditing; in-depth knowledge of taxation auditing; knowledge of the nature of professional judgment and procedure used in auditing; demonstrate knowledge of theoretical, methodological, organizational and legal aspects of taxation control;
– organize activities aimed at obtaining new knowledge in the field of taxation auditing, and based on the urgency and importance of excited problem for an individual entity or national economy; develop and implement individual or team projects in the field of taxation auditing, guided by European values and methods adopted in the organization of such activities; adopt the international experience of organization of taxation auditing, implement control procedures and analytical understanding of economic phenomena and processes to contemporary realities.
Required prior and related subjects:
- prerequisites: «Organization and methodology of auditing», «Financial analysis».
- corequisites: «State financial control», «Tax Planning».
- corequisites: «State financial control», «Tax Planning».
Summary of the subject:
Theoretical and methodological basis of an independent auditing of taxation. Organisation of corporate taxation audit. Stages of taxation audit. Audit of taxation on profits. Audit of value-added tax (VAT). Audit of individuals (personal) income taxation. Audit of other state taxes and fees. Audit of local taxes. Audit of the corporate taxation at the entity applying simplified taxation and reporting.
Recommended Books:
– Редько О.Ю. Аудит оподаткування підприємств.[навч. посібн.]/ О.Ю. Редько, О.А.Петрик, Г.М.Давидов та інш. – К.: ДННУ «Академія фінансового управління» 2012 - 350 с.
– Малишкін О.І. Облік і аудит податків в Україні: теорія, методологія, практика. Навч.-практ. посібн.. - К.: Центр учбової літератури, 2013. - 376 с.
– Сучасний аудит. Підручник / Редько О.Ю., Пилипенко І.І., Корінько М.Д. Каменська Т.О., Проскуріна Н.М.. – К.: ДП «Інформаційно-аналітичне агентство», 2015 - 643 с
– Малишкін О.І. Облік і аудит податків в Україні: теорія, методологія, практика. Навч.-практ. посібн.. - К.: Центр учбової літератури, 2013. - 376 с.
– Сучасний аудит. Підручник / Редько О.Ю., Пилипенко І.І., Корінько М.Д. Каменська Т.О., Проскуріна Н.М.. – К.: ДП «Інформаційно-аналітичне агентство», 2015 - 643 с
Assessment methods and criteria:
- Current control (30%): oral answers, problem solving, individual homework assignments.
- Final tests (70%): examination.
- Final tests (70%): examination.