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Financial Risks of a Company in Terms of Tax Legislation

Student: Dmitriev Pavel

Supervisor: Svetlana Y. Khasyanova

Faculty: Faculty of Economics

Educational Programme: Finance (Master)

Year of Graduation: 2021

In connection with the gradual but stable transition to the international standard of commercial organizations audit, as well as the improvement in the quality of these services by audit companies, the popularity of not only general audit with consulting from an accounting point of view, but also tax review services is increasing. When conducting a tax audit, there is always a risk of a reliable financial assessment, which is an important factor influencing the audit report and the compliance of the reporting with the accepted standards. Insufficient elaboration of the methodological support for assessing the company's audit risks during tax audits led to the choice of an area of ​​a fairly broad subject for this work. Based on this, it can be noted that tax audit is an important component when conducting a general audit of an organization.

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