Verification Methods

The audit methods of the auditing are contrasted with the testing methods of the tax audit. The former are geared towards confirmation, the latter towards alleged deficiencies (see control reports). Both method areas have developed relatively independently. Because of the underlying similar subject matter, the review procedure is comparable: formally and materially, retrograde and progressive, random or complete, direct or indirect, process or result-oriented, internal or external comparative.
The analytical instruments can be partially or holistically oriented. It has to keep pace with the growing complexity of reality. Specific conclusiveness tests are e.g. B. Comparative and rough calculations, cash deficit calculation, cash flow calculation, debtor and quantity checks, asset growth calculation, use of control taxes, reference rate checking.

Structural analyzes, procedures based on probabilistic theory or tests based on the logarithmic normal distribution are not widely accepted. Large international conglomerates can only be checked efficiently using IT-supported procedures. At the same time, international cooperation is growing. The tax advisory professions also use the testing methods for prophylaxis.

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