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