Revizija odloženog poreza na dobitak - studija slučaja

Abstract

Deferred income tax, generated as a result of temporary differences between values in business and tax evidences, represents important category of financial statements of Serbian entities from 2004.Research subject in this paper is deferred income tax audit, which is conducted under regular financial statements audit. Research objective is to overview specific features of deferred income tax audit in relation to audit of other financial statements positions. In the paper has been used a case study method, which showed that deferred income tax irregularities can be a reason for modified audit opinion. In the case study, accuracy in the calculation of deferred income tax is identified as a key management assertion.