ASSESSMENT OF TAX AUDIT PRACTICE: THE CASE OF HAWASSA CITY ADMINSTRATION

The study was focused on assessing tax audit practice of Hawassa city administration Revenue Authority. Mixed research approach and descriptive survey was employed. Questionnaire and interview were used to collect data..Questionnaire and interview was designed to eleven tax auditors and seven Revenue Authority officials respectively. It is challenging to get secondary data from the authority due to documentation problem and reluctance of some officials to provide the required data. But the researcher used different techniques to get the required data.The result of the study revealed that the Revenue Authority of Hawassa city administration extensively use comprehensive types of audit. Due to this the audit coverage of the revenue authority was too low, cases were selected based on associated   risk but  not used the standard risk identification criteria as of BPR.The Authority was not perform the audit  work in predetermine time. Generally the revenue authority was not performing tax audit according to the standards.

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Netsanet Bibbiso
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