Official NUC CCMAS syllabus

TAX 422 — Tax Audit and Investigation II

TAX department course · Nigerian universities

What you'll be able to do (official learning outcomes)

• outline the process of interview technique, preparation for interview and how to manage the interview process
• identify tax Audit Evidence, nature of tax audit evidence, Techniques and Procedure
• state the statutory powers of the tax auditors
• identify the relationship between Tax auditors and the relevant Tax Auditors; and
• distinguish between Audit and Investigation

Course contents

Interview Techniques. Preparation for interviews, managing the interview process. Documentation of minutes. Human relations aspect of field interview. Tax Audit Evidence, Techniques and Procedure. Nature of tax audit evidence. Relevance and reliability of tax audit evidence. Tax audit techniques, inspections, observation, enquiry.

Source: the Nigerian Universities Commission (NUC) Core Curriculum and Minimum Academic Standards (CCMAS). StudyOps loads this syllabus automatically when you study TAX 422.

More TAX courses

• TAX 211 · Nigerian Legal System 1
• TAX 212 · Introduction to Taxation 1
• TAX 213 · Business Taxation I
• TAX 221 · Nigeria Legal System II
• TAX 222 · Introduction to Taxation II
• TAX 223 · Business Taxation II
• TAX 311 · Revenue Law and practice
• TAX 312 · Management Information System
• TAX 315 · International Taxation I
• TAX 316 · Ethical Issues in Taxation
• TAX 322 · Research Methods in Taxation
• TAX 323 · Company Law