Browsing by Author "Lachelache ,Aicha"

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    The Role Of Tax Auditing In Controlling Tax Risk- A Field Study
    (جامعة الوادي University of Eloued, 2024-12-15) Lachelache ,Aicha
    The study aimed to assess the role of tax auditing in managing tax risks within economic enterprises. The research analyzed the correlation coefficient between each phase of tax auditing, which we divided into three stages, and tax risk management. The statistical analysis results indicated no statistically significant relationship between obtaining general knowledge about the tax department and tax risk management. However, a statistically significant relationship existed between evaluating the internal control system, writing the audit report, and tax risk management. This study recommends the essential for external auditors to comply with international auditing standards and quality requirements to improve the practice of the auditing profession and boost it in the future to attain the above-mentioned objectives