دور اﻟتدﻗیق اﻟمحاﺴبي ﻓﻲ ﺘﻔﻌيﻞ اﻟرﻗﺎبﺔ الجبائية

Abstract

Accounting audit is one of the means of tax control followed by the tax administration to ensure the validity of the tax statements written by taxpayers, which allows detection of accounting errors and manipulations that affect tax collection. . Keywords: accounting audit - fiscal control - tax system