Training Catalog Session Details

Tax auditors and audit supervisors who are responsible for conducting audits of small, medium and large enterprises for tax administrations in the South Asia Region.

Participant should have worked in a tax audit role for at least two years and is therefore familiar with the basic tax audit process and also with the statutory and other financial records of taxpayers.

No pre-requisite course is required. However, participant should have experience of working in a tax audit role for at least two years.

South Asia is a rapidly developing region. Tax administrations in the region are growing fast and working hard to develop capacity to keep pace with both policy and legislative changes and the growing sophistication of the taxpayer populations. To ensure completeness of revenue, in recent years Audit has been developed as a very useful tool by many tax administrations. But since audit cannot cover the entire taxpayer population, it has become necessary to use a risk-based approach for better results with available resources. The course will cover audit risk from a tax auditor's perspective and provide participants with a risk-based approach to be used when conducting tax audits. It will cover components of audit risk and risk-based audit techniques and procedures, including in the planning and conducting stages of tax audits. Through case studies and workshops, it will equip the participants with the skills necessary to apply contemporary risk management and prioritization approaches to the work in their Agencies.