After ratification and implementation of the Article 272 of Direct Tax Act, tax auditing is done by the auditors, members of chartered accountants society which result in many differences between tax auditors and tax assessors. In this research the differences between taxable profit determined by tax auditors and that of tax assessors are investigated and their reasons identified. The research data are derived from 90 audited firms’ tax files of Kurdestan general tax affairs directorate in the period 2005- 2011. The results indicate that there is a significant difference between taxable profit determined by tax auditors and that of tax assessors.

Keywords: : Tax Auditing, Article 272 of Direct Tax Act, Taxable Profit, Tax Assessors, Kurdestan, Auditor Independence

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