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SAF – T Standard Audit File for Tax
Real-time reporting | Deloitte Ireland
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Description:SAF-T is suitable for testing accounting transactions down to line level. Use of SAF-T allows errors to be identified and quantified efficiently in the initial stages if done in self testing and to find resources of errors with a material impact and to eliminate them prior audit done by tax authorities or preferably before a tax return is filed. However it is not SAF-T that might solve all the issues. Therefore pre-condition for testing using the SAF-T is based on reliable records. A reliable record is a record whose contents can be trusted as a full and accurate representation of the transaction providing authenticity, integrity, and usability of the data.