Section 21 Auditing Standards

The Center for Professional Accounting and Professional Auditing Research and Training of the Certified Public Accountants Society of Iran has compiled the following samples and managers’ approval for tax audits for the guidance of members:

Financial statement audit contract
Tax audit contract
Inter-period financial statement overview contract
Approval of managers for tax audit

The following points must be observed in setting up the contract:

Type the contract on the institution’s letterhead.
Adapting the preamble of the contract according to the legal personality of the owner and whether or not to undertake the duty of legal inspection.
In case of application of paragraph 2 above, adapting other clauses of the contract as necessary.
It is obvious that the samples contain the minimum necessary to enter into a contract, and each institution can add other points to the samples according to the case and necessity by looking at the conditions governing the execution of each work.

Specialized training and research center for professional accounting and auditing

Society of Official Accountants of Iran