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Opinion poll about tax audit

Pablo Arenas del Buey Torres (University of Jaén, Spain)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 October 2004



The research focuses on a survey addressed to specialists in the field of financial audit. The purpose is to find out their opinion on aspects related to tax audit, principally in its private but also in its public dimension. Some conclusions are: scope – a high percentage (75 percent) thinks that the scope of a financial audit with respect to tax field should approach all the non‐prescribed tax exercises; tools – the four most important tools used to obtain evidence of a fiscal situation of a company are the following: global similarities (71 percent); external confirmations (56 percent); computer systems (54 percent) and dynamic analysis (53 percent); and responsibility – there exists a slight disagreement about the hypothesis that the auditor may be responsible for the quantification of a probable contingency, but 56.4 percent of the respondents consider the auditor is responsible for a fiscal fraud when (s)he has deliberately hid information about it.



Arenas del Buey Torres, P. (2004), "Opinion poll about tax audit", Managerial Auditing Journal, Vol. 19 No. 8, pp. 979-1005.



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Copyright © 2004, Emerald Group Publishing Limited

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