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2018, vol. 20, br. 2, str. 87-99
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Revizija odloženog poreza na dobitak - studija slučaja
Deferred income tax audit: A case study
Sažetak
Od 2004. godine, važnu kategoriju u finansijskim izveštajima srpskih entiteta predstavlja odloženi porez na dobitak, nastao kao posledica privremenih razlika između vrednosti u poslovnim i poreskim evidencijama. Predmet istraživanja u ovom radujeste revizija odloženog poreza na dobitak, koja se sprovodi u okviru redovne revizije finansijskih izveštaja. Cilj istraživanja jeste sagledavanje specifičnosti revizije odloženog poreza na dobitak u odnosu na reviziju ostalih pozicija finansijskih izveštaja. U radu je korišćen metod studije slučaja, koji je pokazao da nepravilnosti vezane za odloženi porez na dobitak mogu biti razlog modifikovanog mišljenja revizora. Kao ključna tvrdnja uprave u studiji slučaja identifikovana je tačnost u obračunu odloženog poreza na dobitak.
Abstract
Deferred income tax, generated as a result of temporary differences between values in business and tax evidences, represents important category of financial statements of Serbian entities from 2004.Research subject in this paper is deferred income tax audit, which is conducted under regular financial statements audit. Research objective is to overview specific features of deferred income tax audit in relation to audit of other financial statements positions. In the paper has been used a case study method, which showed that deferred income tax irregularities can be a reason for modified audit opinion. In the case study, accuracy in the calculation of deferred income tax is identified as a key management assertion.
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