Abstract

ABSTRUCT A study of the tax inspection of the accounts of holders of paramount importance by the tax affairs for scientific work taxation and established scientific and technical precision to achieve justice, tax examinationThe tax is to study, analyze and assess financial reports and accounts established to verify the net profit.To increase the efficiency of the tax inspection and tax justice and give confidence and credibility in financial reporting requires that external audits of high quality so this research aims to:-1. identify the concept of tax inspection and its objectives, types and factors affecting its effectiveness.2. highlight the quality and importance of the external audit and the factors affecting it.3. the role of external audit quality in increasing the efficiency of tax inspectionAnd conclude Find a set of conclusions that the most important conviction tax accounting profit of $ examiner affected by the level of quality performance of the auditor through the application of audit quality and standards of professional conduct.

DOI:10.52113/6/2016-6-1/1-1124