Skip to content

Ask the Tutor ACCA AA

self review threat - tax

Eeneid10y ago
Hi, Could you please tell me why calculation of tax and tax planning are considered self threat? and also why tax return is not considered self threat itself? Thanks a lot
kengarrettkengarrettTutor10y ago#1
Auditing implies checking. If the sames person performs the tax computation then checks it, the check/audit will not be very convincing.For example, an error of principle will not be picked up. Doing either the tax or the audit is OK; doing both undermines the audit process.
Sign into reply to this topic.