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Audit of tax accounting shall be included in the auditing procedures for auditing financial statements. However, the audit is carried out according to the audit strategy and plan, considering the auditor’s calculation of the materiality of misstatements in the financial statements.
Ordering a separate tax audit involves performing the procedures more in-depth, focusing the auditor’s attention precisely on checking the completeness and correctness of tax calculations, usually income tax, VAT, taxes related to the computation of wages, other types of taxes and fees, by the requirements of the laws.
the expert analyses accounting data to display the main business transactions by the requirements of the Ukrainian Accounting standards (or IFRS), considering their content and the specifics of the entity's activities.
the issues of the proper registration of personnel documents, the correctness of the calculations of taxes and fees related to the calculation of wages and other calculations with individuals are studied, and risk testing is carried out on the issues of compliance with minimum state guarantees, the correctness of the calculation of the number of provisions for leave, etc. is checked.
is carried out by analyzing the completeness of the accruals and timeliness of payments of the tax on tax on real estate other than land plot, transport tax and land payments, and compliance of tax accounting with the requirements of the Tax Code of Ukraine in order to reduce tax risks.
involves analyzing the completeness of the accruals and timeliness of rent payments for the use of subsoil, water and other natural resources, compliance of tax accounting with the requirements of the Tax Code of Ukraine, and minimizing the risks of additional tax assessments.
the expert investigates the issue of the completeness of the recognition of tax liabilities, the grounds for the application of special rules of the TCU for calculating the tax credit, check the correctness of the allocation of supply of services in transactions with non-residents: whether transactions are subject to taxation, who is responsible for calculating and paying VAT, how transactions are reflected in the tax declaration.
the auditor's attention is paid to the problems of the completeness of accounting for such transactions as payments to non-residents of income originating in Ukraine transactions for the payment of dividends to owners; an audit is conducted for the completeness of the application of tax differences, testing is made for the presence of grounds for a 30% adjustment or in general for complete TP reporting by requirements of Article 39 of the TCU.
compliance with the requirements of the laws on the registration of primary documents is checked - the presence of mandatory details by Art. 9 of Law No. 996, completeness of the transaction content, and availability of shipping documents.
Importance of tax accounting audit:
an early audit helps to identify controversial and risky accounting situations promptly, prepare arguments that will reduce the likelihood of tax disputes and the application of fines, and provide confidence to the company's management before a scheduled tax audit.
verification procedures help an entity comply with tax and labour law requirements.
audit results may reveal opportunities and reserves for the optimal calculation of the amount of the tax liability.
regular audit of tax records increases the confidence of investors, banks, regulators and other third parties.
Considering the scope of the audit and the variety of procedures used during the audit, the time spent on the audit is significantly greater than the time spent on a narrow tax audit engagement.
With the beginning of the activation of tax audits by the supervisory authorities, the service for in-depth verification of individual tax issues will be more appropriate, faster in execution, and more effective from the point of view of working out complex and ambiguous problems
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While working on our project, the Kreston Ukraine team confirmed a deep understanding of IFRS aspects and a high-quality level of services expected from a company with an international audit network. All procedures were completed in a timely manner, without delays or complications. We recommend Kreston Ukraine as a reliable partner for audit and consulting services.
BRITISH AMERICAN TOBACCO UKRAINE
Kreston Ukraine auditors proved to be professionals in their field - they thoroughly studied the company's statements, found an approach to each employee, promptly responded to our questions and complied with all contractual conditions. Work.ua recommends Kreston Ukraine for providing high quality audit services.
WORK.UA
Poltava Petroleum Company is satisfied with the results of cooperation and recommends Kreston Ukraine as a reliable and stable partner that professionally fulfils its obligations and guarantees high-quality audit services.
POLTAVA PETROLEUM COMPANY
The Kreston Ukraine team has audited financial statements for one of the Red Cross humanitarian programmes in Ukraine. During our cooperation, we made sure that the company's specialists have a deep understanding of the specifics of accounting in non-profit organizations and know the requirements for the proper registration of work results put forward by donors. We can say that Kreston Ukraine is a qualified partner that justifies the title of an international auditor.
UKRAINIAN RED CROSS SOCIETY
Given the successful experience of cooperation, INDUSTRIALBANK can recommend Kreston Ukraine as an expert auditor in the banking sector, in particular, in matters of financial restructuring.
INDUSTRIALBANK
Based on the results of our work with Kreston Ukraine, we note the high level of training, practical experience and professionalism of the company's employees. The specialists fully demonstrated their possession of the specifics of accounting and tax accounting of large industrial enterprises.
LOOSTDORF
In the course of cooperation, we could make sure that Kreston Ukraine specialists possess modern tools and techniques to provide audit services at a high level. The distinction is deserved by the team's ability to quickly work with large amounts of data, carefully process information and at the same time comply with the terms established by the contract. Since all contractual obligations were fulfilled in full, Kyrovohradhaz has no complaints about the work of specialists and recommends Kreston Ukraine as a competent and reliable contractor for audit services.
KYROVOHRADHAZ
Management of Join UP! and SkyUp Companies has no complaints about the work of experts and is completely satisfied with the quality of the services provided. All documentation, prepared at a high professional level, was submitted on time and in full. The specialists quickly responded to all questions, maintained communication, and carefully worked out each stage of the project. It should be noted that the team is able to work efficiently and quickly with large amounts of information.
Join UP!
In the course of cooperation, representatives of the Kreston Ukraine company have confirmed their competence and have established themselves as highly qualified and reliable audit partners. The specialists fulfilled their obligations in full and within the terms established by the contract. The team quickly provided detailed answers to all the questions that arose during the audit procedure. Since we consider our experience of cooperation with Kreston Ukraine positive, Hromadske Television confidently recommends Kreston Ukraine to everyone who is interested in audit and accounting services.
HROMADSKE TV
The specialists have fulfilled their obligations in full and provided the deliverables within the contractual time frame. The quality of services provided by Kreston Ukraine fully meets our high expectations and the level of a representative of the international audit network. Excellent communication deserves distinction, thanks to which our management always received prompt answers to their inquiries about the progress of tasks. Since Highway-South Company convinced of the benefits of cooperation with Kreston Ukraine, we confidently recommend the company to all interested in audit and accounting services.
HIGHWAY-SOUTH COMPANY
Kreston Ukraine employees have proven to be highly skilled professionals with in-depth knowledge and experience in the field of audit and IFRS. The team complied with the provisions of the contract, providing all information and documentation in a clear timeframe and fulfilled all their obligations in full. We were impressed by excellent understanding of the specifics and peculiarities of the industry in which our company operates. We appreciate the productive cooperation and are ready for new joint projects in the future. We recommend Kreston Ukraine to anyone looking for a reliable provider of audit services.
INNOVECS
Kreston Ukraine auditors have proven to be professionals who do not allow late work to be completed, carefully examine the accounts and fulfil their obligations in full. IBMPU confidently recommends Kreston Ukraine as a reliable partner that guarantees high-quality audit services.
IBMPU
During the work on the project, the specialists confirmed their deep competence in internal audit and mastery of leading assessment tools. Based on the results of the work, the specialists provided advice on improving the corporate governance system and introducing effective practices. Taking into account the positive experience of cooperation, Bank Vostok confidently recommends Kreston Ukraine as a reliable business partner, strictly observing the contractual conditions and providing services at a high professional level.
BANK VOSTOK
We are completely satisfied with the work done. The auditors met the contractual deadlines, promptly responded to management questions and provided clear explanations. During their work, the specialists demonstrated impeccably well-functioning communication and a high level of professional knowledge. Dnipro Energy Services recommends Kreston Ukraine as a competent and reliable partner in the field of audit.
DNIPRO ENERGY SERVICES
In the course of work, specialists have proven to be professionals who do not allow failure to meet deadlines and carefully studied the reporting, with which they work. The company has fulfilled all its contractual obligations in full. Excellent internal communication between the team, as well as external communication with the client, deserves distinction. The specialists demonstrated in-depth knowledge of the NAR(S)U issues and understanding of the industry in which our company operates. In view of the positive experience of cooperation, Schlumberger Services Ukraine confidently recommends Kreston Ukraine as a reliable provider of audit and accounting services.
SCHLUMBERGER SERVICES UKRAINE
The experts coped with the task on time, while demonstrating a high level of professionalism. The bank for which the audit was conducted accepted the work. We would like to note the confident competence of the team and deep knowledge of the specifics of the agricultural industry. Agristar is satisfied with the cooperation and recommends Kreston Ukraine as an expert in the field of audit and IFRS.
AGRISTAR
Specialists of the Kreston Ukraine company demonstrated deep knowledge of IFRS, understanding and competence in the field. Auditors have proven themselves as professionals who quickly and thoroughly study the reports they work with. The company fulfilled all contractual obligations in full.
YASNO ENERGY EFFICIENCY