4.1 稅務(wù)審計(jì)的對(duì)象與范圍

納稅審計(jì)是指稅務(wù)機(jī)關(guān)對(duì)納稅人是否正確、完整并及時(shí)履行納稅義務(wù)進(jìn)行檢查的過(guò)程。稅務(wù)審計(jì)的對(duì)象,是指審計(jì)監(jiān)督的客體,即審計(jì)監(jiān)督的內(nèi)容和范圍的概括。描述審計(jì)對(duì)象,必須明確與審計(jì)對(duì)象有關(guān)的基本問(wèn)題。一是審計(jì)主體,即審 ......（本文共 2905 字 ）     [閱讀本文] >>