External and Internal Audit of Special Tax Regimes

This paper is devoted to the study of external and internal audit of special tax regimes. The first chapter examines the theoretical foundations of the concept of taxation, special tax regimes, and also examines in more detail such concepts as internal and external audits. We also studied the regulatory framework of internal and external audits of special tax regimes, and lists audit methods and tools. The second and third chapters are aimed at the disclosure of practical skills. The second chapter presents the general economic characteristics of the company April-Soft LLC. It analyzes the external environment of the audited entity, discusses the method of planning an external audit of special tax regimes, and also developed a general audit strategy and plan, and tested the external audit procedures of special tax regimes. In the third chapter, the company’s internal control system and production risks were assessed, a plan and a program of internal audit of special tax regimes were developed, and audit procedures were tested using the example of April-Soft LLC. Then recommendations on optimizing the organization’s taxation were developed and ways to improve the internal tax audit were proposed. In conclusion, the main conclusions, which are the results of the study.