documento electrónico

Inglés

Documentos de Trabajo - CIAT

2026

48 p

1. Introduction and Methodological Framework 2. Global Theoretical Framework for Accounting Evidence 3. International Standards on the Quality of Evidence (NIA/ISA 500) 4. Professional Skepticism as a Tax Audit Methodology 5. Establishing the Reality of Operations: Substance Over Form 6. Economic Substance and Limits on Recharacterization: GAAR/SAAR 7. The Burden of Proof and the Search for Material Truth in Tax Audits 8. Digital evidence and electronic auditing 9. Artificial Intelligence, Data Analytics, and Evidentiary Boundaries 10. Practical Considerations for Implementing the Evidence Model