Citas bibligráficas
Cruz, K., Palomino, V. (2014). Auditoría de cumplimiento aplicado al centro educativo colegio Bruning SAC y su incidencia en el control tributario y contable - Trujillo 2013 [Tesis, Universidad Privada Antenor Orrego - UPAO]. https://hdl.handle.net/20.500.12759/1001
Cruz, K., Palomino, V. Auditoría de cumplimiento aplicado al centro educativo colegio Bruning SAC y su incidencia en el control tributario y contable - Trujillo 2013 [Tesis]. : Universidad Privada Antenor Orrego - UPAO; 2014. https://hdl.handle.net/20.500.12759/1001
@misc{renati/375534,
title = "Auditoría de cumplimiento aplicado al centro educativo colegio Bruning SAC y su incidencia en el control tributario y contable - Trujillo 2013",
author = "Palomino Gamboa, Vivian Alexandra",
publisher = "Universidad Privada Antenor Orrego - UPAO",
year = "2014"
}
The study of the constant changes in the tax matter must encompass the issue dedicated to the fulfillment of tax obligations, being part of this research the development of the issues as noted in the objectives of the compliance audit, which helps us to identify the current situation affecting an entity. General points about the nature of the audit, is touched from his background to prove that it is a profession regulated by laws. Also as regards classifications of the audit according to the area addresses to reviewing, analyzing the importance of auditing in institutions and explaining the qualities that the auditor must have dependable their opinion about the work. Discusses the method established by the tax authorities known as philosophy of control, to know how the problem originates in the breach of the rules. The causes and effects of the shortcomings of audit are analyzed, and finally specify how to change the culture of taxpayers with respect to compliance with the tax administration. To carry out this study was carried out field research on the subject, being also a compilation of experiences on it, also relying on the consulted bibliographic material that occurs at the end of this research. They are considered as contributions of this study consider the compliance by entities for tax purposes that can lead by the consequences with leads, trying to unravel such as useful an audit by the way in which yields results, and even more so if this is carried out by a professional in this activity as it is the “auditor“. The result is obtained by combining efforts of the population in general aware of the important thing is to comply in time with the obligations established by law.
IMPORTANTE
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