taxes

Auditing Fundamentals

Chapter 5 – Audit Process Flowchart – Alternate Text

  • Analyze Taxpayer's Reporting Methods, Examine Workpapers, Ask Questions
  • Review Taxpayer's Records, Reconcile Gross Sales and Taxes Collected and/or Accrued
  • Complete Internal Control Checks, Analyze the Accounting System's Strengths and Weaknesses, Plan Audit Procedures to be Utilized, Determine Which Sampling Procedures Are Appropriate
  • Apply Audit Procedures
  • Document Audit Findings on Audit Schedules

TOC | Preface | 1 | 2 | 3 | 4| 5 | 6 | 7 | 8 | 9 | 10 | Appendix | Glossary | Timelines

(Revised 06/2008)