Tax audit is an independent examination of a taxpayer’s tax returns and financial records to ensure compliance with the tax laws of the country. Tax audits are conducted by tax authorities to determine the accuracy of the taxpayer’s financial information and to identify any discrepancies or non-compliance issues that may require further investigation or assessment of additional taxes, interest, or penalties. The main objective of a tax audit is to ensure that taxpayers are correctly reporting their income and paying the correct amount of tax as required by law. In most countries, tax audits are conducted by the tax authorities, and taxpayers are required to provide all the necessary information and documents to the tax authorities during the audit process.