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References in periodicals archive ?
Since CRA has also implemented a risk-based audit approach for large business taxpayers, we invite CRA's comments on the following questions:
In addition to responding to these questions, we invite comments CRA may wish to make about its risk-based audit approach.
The bigger picture indicates that the integrated audit approach was shelved in favor of the risk-based audit approach because of the difficulty auditors had in making the correlation between the internal control testing and the reduction of year-end tests of balance sheet items.
As part of the enhanced relationship, CRA is implementing a risk-based audit approach in which a large corporate taxpayer's compliance is graded as low, medium, or high risk.
Finally, how does the risk-based audit approach affect CRA's decision to engage in a real-time audit for a particular taxpayer?
Furthermore, we suggest a true risk-based audit approach that defines key controls, allowing for auditors to obtain a reasonable assurance of the integrity of a company's systems.
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