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15.02.2011
WORKSHOP: "DETERMINATION OF RISKS, METHODS AND TECHNIQUES FOR AUDIT IN THE CONSTRUCTION INDUSTRY"


The Public Revenue Office in organization and support by Resident Tax Advisor of the International Monetary Fund (IMF) in Macedonia Mr. Georg Eysselein and the IMF Audit Advisor Mr. Richard Teed, from January 31 to February 4, 2011, realized the Workshop on subject: "Determining the risks, methods and techniques for audit in the construction industry.

Moderators of the workshop were the IMF Audit Advisor, Mr. Richard Teed and the Deputy Head of General Tax Inspectorate and member of the IOTA Area Group "Treatment of specific industries - Construction Industry", Ms. Slavica Kiroska.


The workshop was attended by 12 inspectors from the Large Taxpayers Office and the other five regional offices of PRO, in which, through practical examples and test tasks the following topics were covered:

  • Introduction to construction industry
  • Accounting Methods
  • Long term contracts
  • Audit Techniques
  • Template for an interview for construction works
  • Audit worksheets

The aim of the workshop is implementation of good practices and experiences of the USA Tax Administration and European countries regarding the inspection of construction, as a specific industry of tax aspect.
PRO Tax Auditors had the opportunity to carry out 24 cases, selected by using a risk filters and risk analysis through the program "Tools for Control” of PRO, which provides three-year comparative analysis of all data from financial reports and returns submitted by taxpayers and three-year comparative analysis of financial indicators.

 


© Public Revenue Office, Republic of North Macedonia