التدقيق المحاسبي ودوره الرقابي في مصلحة الضرائب

Abstract

Our goal through this research is to extract the role of accounting audit and its contribution to fiscal control ، Where we have studied the various stages and steps of the accounting audit process ، In order to clarify that accounting audit is the mainstay of auditing the validity of financial data and information as it contains facts about the institution in order to avoid various errors and cases of fraud and manipulation of its property . On this basis, the descriptive analytical method was relied upon to address various theoretical concepts of each of the tax and its system, the phenomenon of tax evasion, as well as fiscal control and accounting auditing ، In addition to supporting this study by conducting a field internship at the Tax Center in Mostaganem Through a study we conducted on the case of a taxpayer subject to auditing in accounting To finally reach a set of results The most important of them is that fiscal control is the main means of combating tax evasion, and that accounting audit is among the mechanisms of fiscal control, and it plays an effective role in evaluating the validity of the declared information and evaluating the accounting elements held by the taxpayer.