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The Changing Roles of Taxpayer Audit Programs: Some Recent Developments in the Australian Taxation Office

By John Wickerson

Abstract

This paper reviews some of the concerns raised in the recent report by the Joint Committee of Public Accounts in respect of the Australian Taxation Office\u27s Taxpayer Audit Group. It examines the audit-based risk managmenet strategy being applied to two particular categories of business taxpayers and queries the validity of the concerns raised

Topics: audits, taxation, risk management, Australian Taxation Office
Publisher: ePublications@bond
Year: 1994
OAI identifier: oai:epublications.bond.edu.au:rlj-1050
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