Auditoria Tributária e Fiscal, estudo sobre o Imposto de Renda (IRPJ) nas empresas do lucro real e lucro presumido, do ramo de distribuição de combustível.

Abstract

Auditing is an indispensable tool which assists in verifying the accuracy of each company's accounting results. Its main objective is to analyze and compare each department, being able to present information with security and transparency in order to solve the problems that occur within organizations, their due causes and possible solutions. The tax and tax audit intend to analyze whether all tax and tax obligations are being collected correctly, in order to avoid fines, due to the failure to collect the due taxes payable. The development was based on bibliographic research based on surveys of theoretical references found, analyzed and published in articles, books and websites. Where its main aim here is to compare and also provide a better understanding of companies in the fuel distribution business, with a focus on companies opting for the taxable profit and presumed profit approaching the application of IRPJ and CSLL. So, auditing has become an indispensable tool for organizations, without it we would not have the verification of accounting information in order to recognize the authenticity of the final information.