Scientific Journal of KubSAU

Need of carrying out tax audit for economic entities is proved in article. Difficulties which auditing organizations in case of implementation of tax audit face, regarding classification of this service as a part of general audit or the accompanying service are provided. It will allow performing differentiation of services in tax expenses according to the purpose and level of confidence which needs to be provided to the auditor when rendering auditor and not auditor services. Thus, forms of confidence will have an appearance: positive reasonable confidence, negative confidence, without ensuring confidence. Toughening of the responsibility provided by the Tax Code of the Russian Federation for violations in the organization of business and tax accounting, once again confirm need of the organization of tax audit within an internal control system. In the course of the research it is determined that transaction of the taxation of a financial result and value added of property are subject to high financial risks, and therefore are under close attention not only state control bodies, but also department of internal control of the economic actor. Based on the specific examples provided according to the organization of the sanatorium-resort sphere the order of correction of the revealed violations was offered and the possible financial sanctions established by the tax legislation are calculated