The study of factors influencing the audit of value-added tax in companies attended in Tehran negotiable instruments exchange

The gradually developing trend of tax system to value-added tax law has resulted in increased concern and attention to the audits involved. So, the tax officials in charge will try their best to do the audits to increase the state’s tax-based income and decrease the possible abuses of tax dealers. The current research is aimed at studying the factors affecting the audit of value-added tax. Besides, variables such as the real compliance of Iran accounting standards, the control of factors’ credits, the computation of the price of all goods sold were thoroughly considered by an independent expert based on the information gathered from the research participants including the executive officials of Tehran value-added tax office and the financial managers of all accepted companies in Tehran negotiable instruments exchange.That is to mention, the information involved were then analyzed through two-sentenced distribution tests and single sample Kolmogrooh-Esmirenph test. The results achieved best show the complete obedience of accounting standards has some effects on setting the financial lists and controlling the credit of factors delivered in the audit of value-added tax. That is to mention, the computation of the cost of all goods sold by the independent expert had no effects on the audit of value-added tax.So, it is hereby recommended to organize the tax-based forms and announcement letters with financial bills, reduce the violations of accounting standards and tax laws, establish accounting committees in financial offices, oblige the companies to deliver the audited financial bills and approve the originality and validity of the factors offered.