Evolution of audit and tax audit ethiopia pdf

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evolution of audit and tax audit ethiopia pdf

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Audit quality will always be essential. It should also anticipate the changes of an evolving, growing business and adapt continuously. A Deloitte audit does this—by using advanced technology, design thinking, and multi-disciplinary teams that include data and analytics specialists.

The Modern VAT

Show all documents Internal audit effectiveness: an Ethiopian public sector case study The case - study method is chosen because it enables the conduct of a detailed analysis using multiple sources of data Soy, A large public sector higher educational institution in Ethiopia was chosen for the study. To assist the external validity of conclusions drawn, it should be noted that there are commonalities in policies, procedures and organizational contexts of most public sector entities in Ethiopia and the same internal audit manual is used by all public bodies in Ethiopia Ministry of Finance and Economic Development, To enhance the quality of data through triangulation, multiple data sources were used. Primary data were collected via questionnaires distributed to internal audit personnel and an interview was conducted with the internal audit director. A review of relevant documents — audit plans, audit programs, working papers, audit reports and audit manuals, all served as means of generating secondary data.

The role of audit extends beyond verification. It is generally accepted that a tax audit is an examination to determine whether a taxpayer has correctly reported and assessed their tax obligations. A well managed audit program plays a major role in managing compliance. An effective audit program will have significantly wider impacts than just raising revenue directly from audit activities. By selecting the highest risk cases, efficiently detecting non-compliance, applying appropriate sanctions, and publicizing results of audit activity either generally or specifically , taxpayers are put on notice that attempting to avoid tax will result in a high likelihood of detection and imposition of significant sanctions. Thereby, a well planned audit program can provide the administration with significant leverage across the community rather than only impacting on the taxpayer selected for audit and collecting the tax that should have been paid in the first place.

Development Of Auditing In Ethiopia Pdf

Skip to search form Skip to main content You are currently offline. Some features of the site may not work correctly. Modugu and J. Modugu , J. Anyaduba Published Business. This paper examines the impact of tax audit and other qualitative attributes on the tax compliance level of companies in Nigeria. Questionnaires were administered to staff of sampled companies in selected states of the five geo-political zones of Nigeria.

In Ethiopia, taxes are considered as a source for growth and development. The tax revenues audit is a critical issue to the government of Ethiopia. Tax revenues​.

Advancing Audit Quality with Smarter Audits

The development of internal auditing in Ethiopia: the role of institutional norms Download full-text PDF. Download full-text PDF. Government auditing dates back to the establishment of an Audit Commission by proclamation No.

In general, an audit is an investigation of an existing system, report, or entity. It may be conducted by either an internal or external party, depending on the situation. There are many types of audits that can be conducted, as noted below. A compliance audit is an examination of the policies and procedures of an entity or department, to see if it is in compliance with internal or regulatory standards. This audit is most commonly used in regulated industries or educational institutions.

Gender and Tax Compliance: Firm Level Evidence from Ethiopia

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An external audit is an independent examination of the financial statements prepared by the organisation. It is usually conducted for statutory purposes because the law requires it. An external audit can be conducted either as part of the annual review of accounts or as a special review by a donor agency. Auditors are appointed by the Board of Trustees or Annual General Meeting or by a donor for a special audit.


  • External Audit. Chantel S. - 07.06.2021 at 00:29
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  • The main objectives of government auditing are to express opinion on financial statements and related issues of legality, regularity and fraud as well as examining whether government institutions are operating economically, efficiently and effectively. Glisinfiba - 10.06.2021 at 11:12