Aspects of the audit methodology application for the fiscal administration

Author:PhD. Dan Radu RUŞANU

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Keywords:fiscal system, fiscal policy, fiscal administration, audit, audit file, risk analysis, analytical audit procedures

Abstract:
A fiscal system consist in a legislative component, which transpose the fiscal policy of a state through normative acts and regulations and an institutional component, which ensure the taxes management..\r\n\r\nBecause the state, using the fiscal policy, usually intends to meet some financial policy objectives and also some objectives of a social – political nature, we consider that the fiscal legislation is of an essential importance, but it is also important to be correctly applied by the administrative structures.\r\n\r\nFor this purpose, the fiscal administration can be defined as that part of the public authority which should ensure the application and observance of the fiscal legislation by all the contributors.\r\n\r\nConsequently, the fiscal administration should cover a large series of activities around the common task of meeting its basic functions, in order to implement the fiscal legislation early immediately after its adoption\r\n

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