Tax auditors’ judgment and decision making / Nor Azrina Mohd Yusof

• Main Author: Mohd Yusof, Nor Azrina
• Format: Book Section
• Language: English
• Published: Faculty of Accountancy 2021
• Subjects: Revenue. Taxation. Internal revenue; Tax collection. Taxpayer compliance
• Online Access: https://ir.uitm.edu.my/id/eprint/56063/1/56063.pdf; https://ir.uitm.edu.my/id/eprint/56063/

The importance of judgment and decision-making in tax audit is accepted without any argument. Ashton (1974) argued that although judgment is the most important factor in the process of audit, it is difficult to explain how auditors make judgment. Sometimes auditors use their professional judgment wh...