All companies operate in sectors with some specific characteristics, which usually provide the basis for analyses of their main reports or trends, for commercial or government obligations steuererklärung aargau. The analysis of trends in key sectors and their comparison with the audited taxpayer can discover unexpected differences which need further clarification and verification.

The auditor should make specific analyses of reports by audited businesses in order to look for irregularities during the preliminary audit inspection and during the programmed audit. Economic sectors liable for VAT on sales are classified in groups according to the Classification Code for Standards in Industry. Each classification has certain characteristics of taxpayers' activity which can help form a clearer picture in terms of average.

Information from direct observations

Direct observation of business premises can discover economic activities which are difficult to explain and require further clarification. For example, flow of goods (sold in the production premises) can be matched with the invoices or exit documents.

Another aspect of direct observation is an evaluation of the standard of living for directors/owners of the audited company. Comparing the costs of living with declared profits it can be possible to discover undeclared incomes, especially in companies managed by the owners themselves.

Information from informers' letters

It is not unusual for tax authorities to use information from informers, with due attention and care. In general, specific information should be considered reliable, but certain actions should be taken to verify the information provided.

Non-specific and unclear information should be considered unreliable and a reference should be left with the taxpayer's file to be addressed during the next audit.

Information from media and internet

Many companies are also in the focus of the media. Sales, purchases and other indicators are reported in such areas as economic and financial press, magazines or electronic media. These are valid sources which help to prepare a history of the company.

The use of statistical evidence plays a very important part in every selection of high-risk economic sectors. The source of such information can be found in the Bulletin of Statistics periodically issued by INSTITUTE OF STATISTICS and its web page. Other sources of information are the Ministry of Finances, Bank of Albania, and other official, domestic publications by international financial institutions, such as: INTERNATIONAL MONETARY FUND, World Bank and EUROPEAN UNITED related to studies and conclusions relevant to our country's economic development. A good source for Albanian legislation is the address ligjet.org.

Information from annual accounts and reports for company management authorities

A limited liability company should publish its annual accounts and present it to the Tax Authorities. Such accounts are public information issues. When the annual bookkeeping is prepared by the management body and audited by an accounting company, the information is valid for items like purchases, sales, value increase and alienation of assets and expenditure items.