CLIENT NAME:_________________________ Date Completed: FOR THE PERIOD ENDED: ______________________ Reviewed By: SUBJECT: TAXATION - CURRENT
Objective: A. Ensure that all obligations in relation to income tax representing taxes payable/prepaid or refundable at the balance sheet date and has been appropriately accounted for. B. Ensure that provision for current taxation is adequate and not excessive. C. Ensure that all inter period tax allocations have appropriately been accounted for at the year end, if any. D. Ensure that all income tax amounts are appropriately classified and adequate disclosures have been made in accordance with the applicable IFRS/GAP and relevant laws and regulations.
Login to your subscription to download this template.
All materials contained on this site are protected by United States copyright law and may not be reproduced, distributed, transmitted, displayed, published, broadcast, performed nor used to prepare derivative works, without the prior written permission of AuditNet®. You may not alter or remove any trademark, copyright, logo or other notice from copies of the content. For further information, see section 1 of the Terms and Conditions and section 2 of the Subscriber Access Agreement.