Abstract: audit and consulting firms represented in the market provide a wide range of services in the field of taxes and taxation. In the context of tightening tax control and the presence of the risk of additional charges to the budget during inspections by tax authorities, tax audit is becoming increasingly popular. Tax audit is a kind of audit financial control, which is characterized by signs of audit control in general, and at the same time individual techniques and methods that distinguish it from all types of audit. Despite the fact that the legislation in the framework of verification of the reliability of financial statements of organizations does not require a separate audit in terms of taxation, the implementation of this type of audit is necessary primarily for companies that conduct high-risk in terms of tax surcharges operations. From the position of the tax authorities the export-import, preferential can be attributed to high-risk operations, not having a clear interpretation in the tax legislation. The purpose of this article was to study the features of the audit of calculations on value added tax. In the course of the study, several tasks were solved, namely, the theoretical foundations of tax audit were considered; the analysis of the existing tax system of LLC “EcoNivaAgro”, selected as the object of study, was carried out; the program of audit of calculations for value added tax, taking into account the methods and requirements of tax authorities, was developed. The article describes the theoretical and conceptual aspects of the tax audit system and its role in reducing the risks of additional charges to the budget based on the results of tax audits.
Keywords: audit, tax audit, tax system, value added tax, tax control, audit program