مدي التزام المدقق الضريبي بمتطلبات ممارسة المهنة التدقيق واثر ذلك في تحسين فاعلية التدقيق الضريبي

حماده, قوت (2014) مدي التزام المدقق الضريبي بمتطلبات ممارسة المهنة التدقيق واثر ذلك في تحسين فاعلية التدقيق الضريبي. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed to investigate the extent of compliance of the tax auditor commitment with requirements of practice auditing and the effect of this on Increasing the effectiveness of tax auditing. To achieve the objective of the study and testing of hypotheses، the researcher has dealt with two types of data are of secondary data and primary data، the study population consisted of audit firms operating in the State of Kuwait and the ( 47) Audit Bureau of licensed and practicing the profession، and the study sample selected from auditors working in the office audit of the State of Kuwait، and consisted of 211 respondents . The study found a number of results، most notably: the existence of the effect of a statistically significant commitment to checker tax requirements for the exercise of the audit profession ( legislative requirements, personal requirements، and functional requirements ) to improve the effectiveness of the tax audit، from the point of view of the auditors involved in auditing offices in the State of Kuwait. In light of these findings the study recommended the need to take care of tax legislation in the State of Kuwait standards of international auditing and auditing standards agreed upon، for use in improving the efficiency of tax audit، from several aspects as measures and methods of auditing and preparation of the report and the qualities and qualifications of the auditor tax، and urged him to make professional care needed.

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