graduate student
Sankt-Peterburg, St. Petersburg, Russian Federation
Sankt-Peterburg, St. Petersburg, Russian Federation
This article discusses current issues of the development and transformation of modern forms of reporting, their impact on the rethinking of audit procedures in conjunction with the development of tools for tax authorities in terms of assessing and confirming the effects created by companies through tax incentives in the economy, the problem of developing a unified approach to disclosure and audit of integrated reporting is formulated. The authors conclude that the future of audit procedures should be in the nature of a risk-based audit of business processes. The authors propose a conceptual framework for the joint application of standards for the preparation of an integrated report and an integrated audit with the transition to tax monitoring, which will allow stakeholders to receive complete and comprehensive information about the company’s activities, and the state, represented by the tax authority, to analyze and identify additional ways to stimulate the activities of organizations.
integrated reporting, integrated thinking, audit, audit procedures, tax monitoring, tax incentives, tax control
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