期刊名称：Journal of Economics and International Finance
电子版ISSN：2006-9812
出版年度：2010
卷号：2
期号：12
页码：290-298
语种：English
出版社：Academic Journals
摘要：This paper is concerned with the economic innovation challenges of financial and tax auditing. Current economic conditions provide particular challenges for the Thai government to establish new practices towards auditing profession advancement. The ‘Federation of Accounting Profession and the Revenue Department’ both claim to promote and protect the public interest. The tax auditing is the strategy of the Ministry of Finance to prevent and suppress tax evasion in order to achieve sustainable tax system. The certified public tax accountant (CPTA) licensure of the Japan Federation of CPTAs' Associations is used as a model for the planning of CPTA for Thailand. The proposed tax mapping by the Revenue Department aims to facilitate tax administration and reduce the problem of tax evasion. The findings reveal that tax auditing would provide high quality audits to the financial reporting process for statutory purposes, enhance the state’s ability to collect tax and improve performance of the tax system.
关键词：Financial auditing;tax auditing;tax evasion;tax mapping;certified public tax accountant
