ASSESSMENT OF TAX AUDIT PRACTICE: IN THE CASE OF ADDIS KETEMA SUB-CITY

Abstract

The study was focused on assessing tax audit practice of Addis Ketema sub city. Mixed research approach and descriptive survey was employed. Questionnaire and interview were used to collect data. Questionnaire and interview was designed to forty tax auditors and seven revenue authority officials respectively. It is challenging to get secondary data from the authority due to documentation problem and unwillingness of some officials to provide the required data. But the researcher used different techniques to get the required data. The result of the study revealed that the Revenue Authority of Addis ketema extensively use comprehensive types of audit. Due to this the audit coverage of the revenue authority was too low, cases were selected based on associated risk but not used the standard risk identification criteria. The authority was not perform the audit work in predetermine time. Generally the revenue authority was not performing tax according to the standards.