The Extent to which the Tax Departments Depend on the Financial Statements Audited by the Chartered Accountant in Kurdistan Region of Iraq
Abstract
This study aims to identify the extent of the income auditor's confidence (the evaluator) in the audited financial statements submitted to him by the taxpayer in the Kurdistan region and to identify the reasons for the income auditor's refusal of the audited financial statements by the chartered accountant. To achieve the objectives of the study, a field study was conducted by creating a questionnaire that was distributed to a sample of income controllers in the Corporate Profit Tax Directorate in Erbil, and then analyzing the results and testing the research hypotheses using the SPSS statistical program. The research concluded with the following results: The independence of the auditor is considered the backbone of the audit profession in general, and it was found that there are many obstacles and threats facing the independence of the chartered accountant, such as the taxpayer’s pressure on the chartered accountant towards determining fees, establishing financial relations between the auditor and the facility, or accepting Significant gifts from the taxpayer. The compliance of the certified accountant and the rules and ethics of professional work are among the factors affecting the rejection of the financial statements, especially the certified accountant collecting the necessary evidence and exerting the necessary professional care to examine the data before expressing an opinion on it.
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