The article examines the current trends in tax audit development, substantiates the need for separating tax audit into an independent type of audit activity as an independent audit of the audited entity’s tax reporting, motivates the inability to confirm the reliability of the accounting (financial) statements to reduce the organiza-tion’s tax risks, analyzes due to the adoption of the Federal Law of July 29, 2018 № 231 – the federal law, the neo the need for the provision of audit reports when conducting an independent audit of tax reporting.
展开▼
