Special topics in Tax Auditing

Rationale
The course aims at introducing students to contemporary topics in tax auditing. Knowing the current legislation and the points of interest and risk in a taxation audit, students will be able to encounter any similar audit experience, as leading finance department executives. The essence of the tax audit is confronted in an academic and practical approach with an aim to explain tax audit issues both from an auditor’s perspective as well as of the audited company.
Indicative Course content
Types of tax audits. Audit services and their responsibilities. Ordinary tax audit and mandatory audit procedures. Rights and obligations of the tax authorities. Tax differences and substantiating opposing claims to the taxation certificate. Estimations independent of financial statements. Taxation reports.
Assessment
Coursework 25% and written examinations 75%.
Indicative bibliography
Terzakis, G. (1985), Applied Tax Audit. Stamoulis Publications.
Karamanis, K. (2008), Modern Auditing. Economic University of Athens Publications.