TAX AUDITOR 23232

08/16/91 B

This is the first class in a series that conducts field audits and on-site examinations of taxpayers' financial accounts to determine their compliance with tax laws administered by the Department of Taxation or the Department of Motor Vehicles. This class is distinguished from the Tax Auditor Senior by the latter's responsibility to recommend approval of audit candidates, lead audit teams, review and recommend approval of audit reports, and provide technical guidance on the more complex audits.

Complexity of Work: Performs auditing work of moderate difficulty, which involves on-site examination and analysis of the taxpayer's financial records. Positions audit corporations and other business enterprises to test compliance with state tax laws, rules, regulations, and reporting requirements; examine tax returns, reports, agency records, other documents and data, and taxpayer characteristics to identify audit candidates; contact selected audit candidates to advise them of impending audit, set up the initial interview, and establish an audit schedule; examine financial records of original and final entry to determine compliance with state tax laws, rules, and regulations for recordation, application of financial transactions, and reporting; prepare detailed work sheets and reports to show accounting adjustments and reconciliations and to support determinations of tax liability; present audit results, orally and in writing, to the taxpayer and agency management; advise taxpayer of proper accounting and reporting procedures to reconcile discrepancies; and record own work activities and account for work-related expenses. Also may testify at appeal hearings. Some auditing activities may be geographically located outside the state.

Supervision Given: Supervision is not a factor. However, incumbents may provide technical assistance to other Tax Auditors in areas where they have special knowledge.

TAX AUDITOR

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Supervision Received: Receives general supervision from a Tax Audit Supervisor. Technical guidance is received from a Tax Auditor Senior, who reviews audit reports and provides requested assistance.

Scope: Performs audits of taxpayers' accounting records to determine compliance with tax laws, rules, and regulations; assesses liabilities; and explains assessments to taxpayers to avoid their future noncompliance. The work also affects the efficiency of the organizational unit.

Impact of Actions: Incumbents conduct field audit activities that affect the extent to which taxpayers who contribute substantial revenues to the Commonwealth are in compliance with the state's tax codes. Errors and inefficient actions may result in the loss of revenue and incorrect tax assessments, and may involve the Commonwealth in controversy and litigation.

Personal Contacts: Frequent external contacts with corporate accountants, financial officers, and other officials to advise of and schedule audits, obtain accounting records and other financial information, and to discuss audit findings, which may include additional taxes, penalties, and interest. Occasional external contact with accountants, attorneys, and the public to explain tax laws and procedures.

Knowledge: Working knowledge of accounting and auditing principles and procedures; financial records, statements, and schedules; and Virginia and federal tax laws, rules, and regulations. Some knowledge of the use of computers in accounting and auditing.

Skills: None identified for this class.

Abilities: Demonstrated ability to gather data through interviewing, examining written records, and observing physical environments; to compile findings and report them orally and in writing; to maintain composure in all situations; and to communicate effectively, orally and in writing.

QUALIFICATIONS GUIDE*

Licenses or Certification: None.

Education or Training: Graduation from an accredited college or university with major course work in accounting, finance, auditing, or other related fields.

Level and Type of Experience: Experience in work requiring the collection, verification, and interpretation of fiscal data and supporting documentation. Experience in accounting, auditing, or similar work that included responsibility for computing taxes.

An equivalent combination of training and experience indicating possession of the preceding knowledge and abilities may substitute for this education and experience.

This is a revised and retitled class specification developed as a result of a study of tax auditor positions conducted by the Department of Taxation and validated by the Department of Personnel and Training and the Department of Motor Vehicles, effective August 1991. This class replaces State Tax Auditor A.