ENTERPRISES QUESTIONNAIRE AS A TECHNICAL APPROACH TO TAXES AUDIT

Abstract

In today’s business environment, the auditor should pay particular attention to the audit of taxes and payments, and to provide high-quality services, the auditor should use a systematic audit that has a formal expression in the audit program and its tasks. In this aspect, the focus should be on strengthening the effects of tax audits and payments by questioning business professionals.
The purpose of the article is to study the procedures for carrying out the audit of taxes and payments by means of a surveying the employees of the enterprise.
Results. The article highlights the role of the questionnaire in carrying out the audit of taxes and payments at the enterprise. The algorithm of tax audit with the help of a questionnaire for the enterprise, which can be used successfully for the audit of taxes and payments of enterprises of the brewing industry, is proposed. The scale of tax audit analysis assessment for the enterprise is formulated. The stages of conducting questionnaires of the company’s employees on questions of audit, accounting and tax planning are described. It is noted that Ukrainian practice should focus on audit services quality control by state and self-regulated professional audit organizations.
Conclusion. The schematic approach to the realization of procedures for carrying out taxes and payments audit with the help of a questionnaire for the enterprise is formulated. As a result of questionnaires application for revealing tax risks of brewing enterprises, the factors influencing the effectiveness of the audit of taxes and payments are determined.