最新...checklist, prepared by Moore Stephens on behalf of CPA ...12841284.docVIP

The following checklist, prepared by Moore Stephens on behalf of CPA Australia, should be completed in conjunction with the preparation of tax reconciliation return workpapers. The checklist provides a general list of major issues that should be addressed. (The checklist is not designed to be an exhaustive list of all issues that may warrant consideration) Entity’s Name Prior Year Tax Return Considerations Yes No N/A Has last year’s tax return been checked for reversing time differences (e.g. accruals and provisions)? Has last year’s tax return been checked for recurring time diffe