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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Faculty of Accountancy
2021
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my.uitm.ir.560632022-03-24T04:29:33Z https://ir.uitm.edu.my/id/eprint/56063/ Tax auditors’ judgment and decision making / Nor Azrina Mohd Yusof Mohd Yusof, Nor Azrina Revenue. Taxation. Internal revenue Tax collection. Taxpayer compliance 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. Faculty of Accountancy 2021 Book Section PeerReviewed text en https://ir.uitm.edu.my/id/eprint/56063/1/56063.pdf (2021) Tax auditors’ judgment and decision making / Nor Azrina Mohd Yusof. In: Accounting Bulletin. Faculty of Accountancy, Universiti Teknologi MARA (UiTM) Kedah, pp. 24-26. ISBN 2637-0646 (Submitted) |
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| language |
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| topic |
Revenue. Taxation. Internal revenue Tax collection. Taxpayer compliance |
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Revenue. Taxation. Internal revenue Tax collection. Taxpayer compliance Mohd Yusof, Nor Azrina Tax auditors’ judgment and decision making / Nor Azrina Mohd Yusof |
| description |
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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Book Section |
| author |
Mohd Yusof, Nor Azrina |
| author_facet |
Mohd Yusof, Nor Azrina |
| author_sort |
Mohd Yusof, Nor Azrina |
| title |
Tax auditors’ judgment and decision making / Nor Azrina Mohd Yusof |
| title_short |
Tax auditors’ judgment and decision making / Nor Azrina Mohd Yusof |
| title_full |
Tax auditors’ judgment and decision making / Nor Azrina Mohd Yusof |
| title_fullStr |
Tax auditors’ judgment and decision making / Nor Azrina Mohd Yusof |
| title_full_unstemmed |
Tax auditors’ judgment and decision making / Nor Azrina Mohd Yusof |
| title_sort |
tax auditors’ judgment and decision making / nor azrina mohd yusof |
| publisher |
Faculty of Accountancy |
| publishDate |
2021 |
| url |
https://ir.uitm.edu.my/id/eprint/56063/1/56063.pdf https://ir.uitm.edu.my/id/eprint/56063/ |
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