Challenging Audit Assumptions – A Legal and Accounting Perspective |
 | This session provides insight on how to identify and challenge unreasonable audit assumptions including and overview of strategies for each level of the process from the inception of audit through to court challenges. Rosemary and Kim cover a range of topics including the application of business knowledge, statistical sampling, pro-ration, extrapolation, strategies to reduce the assessment and the distinction between statutory law and policy. |
2006 Commodity Tax Symposium, October 16-18, 2006, Ottawa, ON (Archive) Audio synchronized to PowerPoint presentation: 63 slides, length 0:52:43 Technical Paper: 29 pages |
