由于注册税务师和注册会计师的审计在作用、依据和技术处理的差异,决定了两者相互不可替代。注册税务师的审计报告服务于企业经营者和税收征管机关,对象非常明确,向企业经营者报告纳税情况和判定纳税风险,向税务机关报告税款清缴事项。税务审计报告偏重于应税行为和应税结果的判定和反映,会计审计报告则偏重于会计事项的合法性和成果真实性的反映。在实践中,税务机关在所得税汇算清缴、专项纳税检查中更愿意看到税务师事务所出具的审计报告。 Due to the difference between auditing of CTAs and CPAs in the role, basis and technical treatment, the two are irreplaceable. The CTA’s audit report serves the business operator and the tax collection and administration authority with clear objectives, reports the tax situation to the enterprise manager and determines the tax risk, and reports the tax payment items to the tax authorities. The tax audit report focuses on the determination and reflection of taxable activities and taxable results, while the accounting audit report focuses on the legitimacy of accounting matters and on the authenticity of the results. In practice, the tax authorities are more willing to see the auditor’s report issued by the tax firm in the settlement and payment of income tax and special tax inspection.