The Role of Audit in the Measurement and Accounting Disclosure of Quality Costs and their Impact on Tax Profits

Main Article Content

Aqdas Hussein AL-Naser, Aizdihar Jasim Muhamad, Mujbil R. Merjan

Abstract

The lack of use of financial indicators in measuring quality costs and not disclosing them is reflected in the measurement of profits and tax, so the aim of this research is to show the use of financial indicators in measuring quality costs is extremely important in planning and controlling accounting profits, assuming that their disclosure shows the amount of profits Taxation on the company, and this was applied to Al-Reham Factory / Branch (X) by collecting data from the company’s financial statements, and it was found that attention to quality costs and their disclosure in the financial statements did not receive the necessary attention, in addition to that they occupy a small percentage of the company’s costs. The study found the need to pay attention to the disclosure of quality costs and to show them appropriately in the financial statements because of its role in measuring tax profits in a more.

Article Details

Section
Articles