Importance of statutory audit in co-transporters in Barranquilla

Abstract

The Tax Inspection is an organ with the propose to control and supervision the taxes, so that’s mean it has some tasks set it by the laws and statutes of the cooperative, and also can issue point of views that are backed with his signature. The main intent of this article is to deepen into the tax inspection in the cooperatives transporters in Barranquilla, establishing the importance of their role in this sector, identifying the necessary requirements to be obligated to have a tax auditor into the cooperatives. To achieve this research, we applied a descriptive design with a prospective approach. In the development of this research we used some strategies for the theoretical text, such as primary sources (norms and decrees) and secondary sources (observation and interview), so on this way we concluded that the figure of the Tax Auditor in the cooperatives is critical in order of the proper functioning. The signing of the tax auditor is a seal that show the companies are meeting every norms established in the generally standards accepted in Colombia laws. The opinion of the tax auditor is given or expressed through its judgment, this judgment has acceptance because it is supported by the public faith, and this judgment is considered as real as possible because is based in the knowledge and experience of the tax auditor, and it’s also based in the law and norms.