Journal of Kirkuk University For Administrative and Economic Sciences

The role of auditing committees in increasing the credibility of financial reports prepared for identifying the base income tax,(Study at the Department of the Directorate of corporate income tax / Erbil (

Author

Lec. Barzan Ali Khuther khushnaw

University of Kirkuk Journal For Administrative and Economic Science

Abstract
The Audit Committee has the great concern from the international and regional, institutions and organizations especially after the current financial crisis. It became a fertile field for research and study.So an urgent need was to do research links the relationship between taxes and The Audit Committee to take advantage of Its multiple positives because The Audit Committee helps in the elimination of the conflict, to achieve harmony and balance between the interests of different groups interested in the company whether from within or from outside, financial authority is one of the these categories.The aim of this research is to achieve a set of objectives including:1- benefit from the application of the rules of audit committees in business organizations through the mechanisms of the Commission to improve the accounting information contained in financial reports.2- confirm the need for interaction between the audit committee and the internal control system, external auditor as a link between them.3-know the effect of the application of the Audit Committee in the credibility of the financial reporting procedures and to enhance confidence in the financial reports submitted to the financial power to determine the tax base.

 

Keywords

Audit committees
credibility of financial reporting
the taxbase
Journal of Kirkuk University For Administrative and Economic Sciences
Volume 8, Issue 3
Summer 2018
Pages 427-461

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