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| Author: | Soroosh, J. |
| Title: | Why accountants oppose IRS access to work papers. |
| Journal: | Management Accounting (New York)
1988 : JUN, VOL. 69:12, p. 44-49 |
| Index terms: | INLAND REVENUE NORTH AMERICA AUDITORS PRIVACY |
| Language: | eng |
| Abstract: | Review of the rules concerning U.S. Internal Revenue Service access to an auditor's tax files. Court judgements: appeals, appellate court and supreme court decisions. The question of relevancy of an auditor's work papers. The decision concerning the 'chilling effects', and concealment of questionable tax items. A box details how the survey was conducted. Two Figures illustrate the results of the survey. |
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