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self review threat – tax

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › self review threat – tax

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by Ken Garrett.
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  • June 26, 2016 at 12:33 pm #324142
    piero980
    Member
    • Topics: 12
    • Replies: 7
    • ☆

    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

    June 26, 2016 at 10:02 pm #324175
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10591
    • ☆☆☆☆☆

    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.

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