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AUDIT PROGRAM
CY 2016
Risk Statement:
The taxes withheld may not remitted to BIR in accordance with BIR existing rules and
regulations.
Audit Objectives:
To determine whether:
Taxes withheld from sources are remitted to the Bureau of Internal Revenue in accordance with
BIR existing rules and regulations (Regularity).
To be Date
W/P
Audit Procedures Done
Ref. From To
by
Obtain the following records/documents/reference
materials:
a. General Ledger for Due to BIR for CY 2015
b. Subsidiary Ledgers for Due to BIR for CY
2015
c. Schedule of Due to BIR as of December 31,
2015 supporting the Balance Sheet as of
December 31, 2015. .
d. Revenue Regulations (RR) No. 2-98 dated
May 17, 1998
e. BIR RR No. 10-2008
f. RA 8424