STATE CLASSIFICATION JOB DESCRIPTION
Salary Group B25
Class No. 1284
TAX AUDITOR V
Performs highly complex (senior-level) tax audits of business operations. Work involves examining and verifying accounting records of complex domestic, foreign, and multi-national corporations; planning and conducting audits; and examining taxpayers’ accounting systems and records. May train, lead, and/or prioritize the workload of others. Works under limited supervision, with considerable latitude for the use of initiative and independent judgment.
EXAMPLES OF WORK PERFORMED
Performs highly complex tax audits on domestic, foreign, and multi-national corporations for tax compliance.
Performs audit-sampling techniques; and tests internal controls and reconciliations.
Prepares complex audit reports, summaries, working papers, operating reports and correspondence; and reviews for accuracy and conformance with departmental and legal requirements.
Prepares affidavits or statements to certify delinquent accounts to the proper authority for collection or correction.
Observes management operations, internal control systems and accounting records of companies being audited for adequacy, accuracy, and compliance with regulations.
Traces transactions and reporting methods from accounting records to documents of original entry.
Determines the scope of audits and develops audit plans.
Investigates and audits taxpayers’ financial records, operating reports, and business practices to ensure legal compliance.
Verifies the accuracy of reports and data entries; and reports erroneous or questionable transactions to supervisor.
Conducts special investigations into questionable accounting practices and records when necessary.
Plans and organizes specific audit programs to accomplish audit objectives; and employs computer-assisted auditing techniques to minimize audit costs.
Analyzes sophisticated computer-based accounting systems to identify systematic errors that have tax consequences.
Provides advice or information concerning tax law and regulations by telephone, letter, or personal contact to promote future compliance.
Reviews work of other personnel engaged in auditing complex domestic, foreign, and multi-national corporations.
Assist in verifying sales accounts, purchase accounts, accounts receivable, accounts payable, surplus accounts, reserve accounts, fixed assets, inventory, payroll, cash accounts, and other related accounts.
Assists in developing procedures for auditing new business trends, and for computer and accounting systems.
May perform post-audit assessments.
May testify before courts of jurisdiction or administrative hearings.
May prepare and conduct tax information seminars.
May train, lead, and/or prioritize the workload of others.
Performs related work as assigned.
GENERAL QUALIFICATION GUIDELINES
Experience and Education
Experience in accounting or auditing work. Graduation from an accredited four-year college or university with major coursework in accounting, business administration, finance, economics, or a related field is generally preferred. Experience and education may be substituted for one another.
Knowledge, Skills, and Abilities
Knowledge of accounting and auditing methods and systems; of generally accepted auditing standards and procedures; of business practices; of legal contracts; of business law; of numerical analysis; of tax and sales tax laws; of general and specialized accounting and auditing techniques; and of specialized areas related to audit activity, such as computer system analysis and automated techniques.
Skill in identifying mathematical, financial, or statistical irregularities; in identifying, resolving, and preventing tax-related issues by using strong analytical techniques and innovative approaches; and in the use of a computer, applicable software, and sampling techniques.
Ability to compose clear and concise audit reports; to research, analyze, and understand tax laws, rules, and regulations; to use automated audit techniques; to gather and analyze accurate and relevant audit information; to evaluate documents, records, and accounting and management operations systems for accuracy and legal conformance; to trace historical accounting transactions through complex corporate structures to determine taxability and ownership; to evaluate and summarize financial records for accuracy and conformance with accounting standards and legal requirements; to present audit findings and recommendations in a clear and concise manner to individuals and/or at legal proceedings; to maintain confidentiality and protect the privacy of state employees, taxpayers and other members of the public; to communicate effectively; and to train, lead, and/or prioritize the workload of others.
Registration, Certification, or Licensure
May require certification as a Certified Public Accountant (CPA), Certified Internal Auditor (CIA), Certified Management Accountant (CMA), or Certified Government Auditing Professional (CGAP).
State Auditor’s Office