Purpose This study aims to explore the use, effectiveness, motives and obstacles of
analytical procedures (APs) used by auditors in Palestine, a context characterised by a pool …

This study aimed to design a model for improving the quality of tax auditing. To this end, this
study used a fundamental research perspective and a qualitative methodology. The study …

The purpose of this research is to explain and validate the effective factors in the tax audit
quality improvement model. Since an important part of each country's macro decision …

The current research seeks to formulate the model of professional judgment of tax auditors
with the approach of grounded theory. Since it is expected that the results of this research …

One of the main challenges of tax auditing in developing countries is the lack of efficiency in
resource utilization, which the risk-based tax audit has been developed to overcome them …

As a result of the gaps in the checking methods, multiple alternatives are available in
accounting policies and accounting standards which are used in the areas of measurement …

از مهم‌ترین چالش‌های حسابرسی مالیاتی در کشورهای درحال‌توسعه، عدم‌کارایی در بهره‌وری از منابع
است که جهت غلبه بر آن، حسابرسی مالیاتی مبتنی بر ریسک توسعه یافته و در ایران، حسابرسی …‎

The study aimed to examine the role of the computerization of internal audits in Jordanian
insurance companies in supporting the tasks of the external auditor. The study population …

پژوهش حاضر به دنبال تدوین الگوی قضاوت حرفه ای حسابرسان مالیاتی با رویکرد نظریه پردازی
زمینه بنیان بود. چون انتظار می رود نتایج حاصل از این پژوهش در امر تصمیم گیری مورد توجه …‎

One of the most important challenges in developing countries' tax audits is the inefficiency of
resource productivity, which has been implemented the Risk-Based Tax Audit in Iran for …