كفاءة التدقيق و الفحص الضريبي في ضوء استخدام النظام المحاسبي المحوسب : بحث تطبيقي في الهيئة العامة للضرائب

الملخص EN

The purpose of the research is to identify the efficiency and effectiveness of auditing and tax examination in the light of the use of computerized accounting system.

Through analysis, and examination of financial statements and reports prepared under a computerized accounting system paperless based on the rules prescribed in the tax legislation in accordance with the rules and assets and accounting principles professionally recognized for the purpose of The validity of the profit prepared in accordance with the accounting standards and approved by the accountant.

And verify the validity of the tax profit in accordance with the tax declaration submitted by the taxpayers.

The research reached several conclusions that contribute to the use of computerized accounting system to simplify, the procedure.

Most important recommendations were the need to highlight the importance of the use of computerized accounting systems in raising the efficiency and effectiveness of auditing and tax examination through the activation of the General Assembly for taxes that practice the profession of auditing and tax examination.