MTAX 6473

Auditing for Taxes and Tax Fraud

This course provides an introduction to and guidance for creation of an effective audit program for tax-based systems, with a focus on auditing tax fraud. The tax audit is designed specifically to detect potential misreporting of income and deductions and potential tax fraud. This course focuses on various methodologies that allow auditors to develop standards, objectives and procedures to examine systematically tax returns and tax strategies for misreported tax items and tax fraud. Restriction: Restricted to graduate business majors and NDGR majors with a sub-plan of NBA within the Business School.

Units: 3.0

Hours: 3 to 3