Small and medium enterprises (SMEs) are undoubtedly very important players in the Albanian economy and trade, both in quantitative and qualitative terms. With regard to the former aspects SMEs represent 97.8% of companies in the Albanian coast, and employ more than two-thirds of the total workforce (INSTAT, 2008). For what concerns the qualitative aspects, it has emerged that the role of SMEs in the Albanian society has become increasingly important as providers of acuteEmployment opportunities and key players for the good of the communities at local and regional level. At the same time it will not be possible, their impact on the economy, given the fact that, in fact, the average size of companies in decline, and therefore the Albanian economy scene will be occupied mostly by SMEs to ignore not only in quantitative terms.
The necessary skills required by auditors were usually through the analysis of the activities necessary to ensure in particular identifiedExamination papers and by practice and experience. They often were predicated on the notion that auditors are generalists, which can later develop into specialists for organizational needs. The necessary capabilities of audit managers and directors were usually identified in, and is based on the idea that leaders were two technical persons guide and taxes. Coaching, communication and leadership skills will be seen by many as an important skill. Experienced staff (whoproven and demonstrated capability to carry out audit work) usually with the skills necessary to perform audit work. Professional qualifications and skills were not cited as important factors in determining who has the skills necessary to identify. The majority of respondents identified executives, identified team leaders and experienced testing personnel as the people with the skills necessary. This was often done jointly or in concert with the human resources involved,Training departments and central administration.
The skills required for testing personnel in Albania with competence models are listed below:
- Conduct investigations;
- Determine compliance;
- Tax accounting and financial analysis;
- Research and analysis;
- Application of the law (technical know-how);
- Effective to make decisions;
- Effectively communicate;
- Are processes and procedures;
- Management of own work;
- The results achieved, and
-Managing relationships.
Responsibility and accountability for the improvement of auditors, audit managers and audit directors usually lies with the employee in question, and their immediate supervisor and / or local management team. Responsibility and accountability structure influenced by the organizational changes consistent with the change in tax management. Human resource departments (if applicable) often have a common responsibility and / or contribute substantially toProcess together with tax auditing / training departments.
The audit is responsible for managing a coordinated monitoring program for all taxes to which the tax is in charge (income tax, VAT, etc.). This does not mean necessarily that an auditor taxes are expected to do all to undertake a full examination, but that the audit department audits will take a coordinated approach in the selection and implementation. Whenever possible, income taxes andTax audits should be performed simultaneously, although other periods can be used for any kind of tax audited. For example, an income tax audit for 2007 and 2008 tax years and a tax-audit for the 2008 tax periods. This allows for common problems, records and issues to deal with comprehensively.
The Regional Audit Directories that the skills of the SMEs were also examining the development of close cooperation with all other directoriesRegional Tax Directorate, and neighboring Regional Tax Directorates in particular, the Anti-Evasion Directorate General for Taxation in, not only to ensure, in suspected fraud are referred timely basis, but on the investigations of the expert volunteers Audit Services of the Directorate will also carried out, for the forced Collections Directorate Audit referrals from stop-filer filer or no, and the Court of Appeals Directorate - to re-audit taxpayers, have producednew evidence during the appeal.
The base of the directory includes units, both office and field audits to conduct such audits. In addition, by auditors specialty are grouped both by type of tax (VAT, excise duties, income etc.) and the type of industry (banking, industrial, retail, etc.)
Repeated focus on one sector will allow auditors to a specific become expert in matters of taxation and the necessary techniques for examiningSectors. A separate unit to treat risk assessment method for the automatic selection of data mining drill-based system. Up is an automated system for case selection based on risk analysis developed in each country, this machine is coordinating the regional directorates, which operate manually with them that are truly automated. As soon as the automated system is really effective in force, the staff is reduced, but will always be necessary to ensure that the risk assessment system is working properlyand it is a fitting complement. This is necessary, a small number of tests for compliance with the reporting, even if the risk is relatively small, supply and deal with newly discovered pockets of non-compliance.
Finally, a separate unit for review, post-audit quality assurance and trend analysis is necessary. A strong accounting education outside of the transfer box to keep for income tax and statutory audits required in specialty chemicals (the taxOffice). Staff dealing with simple office audits (if the taxpayer a tax administration office visits) and VAT audits or inspections require minimal accounting skills. Auditors assigned to review the complex case audits, audit-classification and the quality of audits should have an excellent knowledge and have extensive experience in the department. All staff have knowledge of techniques in tax, audit and internal operating procedures. Together with all other public contact staffthe tax, they must have good interpersonal skills and exercise good judgment in managing their work tasks.