Oireachtas Joint and Select Committees
Thursday, 22 February 2018
Public Accounts Committee
Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed)
9:00 am
Dr. Brian Keegan:
To clarify, that is not really an independent audit in that Revenue brings in an outside expert, so it is very much part of the Revenue audit process. Revenue engages a specialist. For example, there may be some branch of electronic engineering. Revenue might engage a specialist in that branch of electronic engineering to assist it. It is not independent in that sense. It is not the company which commissions the independent adviser; it is Revenue.
No comments