Tax auditors’ judgment and decision making / Nor Azrina Mohd Yusof
The importance of judgment and decision-making in tax audit is accepted without any argument. Ashton (1974) argued that although judgment is the most important factor in the process of audit, it is difficult to explain how auditors make judgment. Sometimes auditors use their professional judgment wh...
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| Main Author: | |
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| Format: | Book Section |
| Language: | English |
| Published: |
Faculty of Accountancy
2021
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/56063/1/56063.pdf https://ir.uitm.edu.my/id/eprint/56063/ |
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| Institution: | Universiti Teknologi Mara |
| Language: | English |
| Summary: | The importance of judgment and decision-making in tax audit is accepted without any argument. Ashton (1974) argued that although judgment is the most important factor in the process of audit, it is difficult to explain how auditors make judgment. Sometimes auditors use their professional judgment which they acquired through experience in evaluating audit evidence before making the decision. Taxpayers and tax practitioners, for example, are more interested in knowing the decision/choice made by tax auditors when resolving tax audit cases. |
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