10/01/89 B

This is the first and professional level class in a series which audits multi-state corporations in order to determine their liability on all taxes administered by the Department of Taxation. This class is distinguished from the Interstate Auditor Senior by the latter's responsibility to review and approve auditors’ work and to evaluate their performance.

Complexity of Work: Performs work of moderate difficulty by conducting the more complex audits encountered by the department. The complexity derives from the size of the organizations audited, the breadth of corporate activity, the diversity of accounting systems encountered, the requirement to consider the taxes of other states and the federal government, and the sophistication and specialization of the accounting staffs encountered. The complexity is further enhanced by the need to plan itineraries in order to reduce travel costs and to maximize the amounts realized from audited accounts. Positions in this class may assist in the orientation and technical guidance of other professional auditors, may lead a team of peers in conducting large assignments, and may serve as team members.

Supervision Given: Supervision is not typically a factor in these positions, but they may provide peer assistance and act as team leaders when they find an assigned case requires more than one auditor to complete it.

Supervision Received: Receives direction from the Interstate Audit Supervisor. Conducts audits independently according to published guidelines, but technical guidance may be obtained from an Interstate Auditor Senior who reviews work for accuracy and conformity to standards.

Scope: Performs complex audits on assigned cases or selects cases from a pool according to defined criteria and audits them.

Impact of Actions: Through their auditing businesses the positions in this class have the potential to gain or lose revenues and the goodwill of taxpayers and to involve the Commonwealth in controversy and litigation.

Personal Contacts: Frequent external contact with senior corporate officials to discuss audit findings; and with accountants, attorneys, and the public in order to explain tax laws and procedures.

Knowledge: Considerable knowledge of accounting and auditing principles and procedures, and of financial records, statements, and schedules. Working knowledge of Virginia and federal tax laws and of personal computers as used in accounting and auditing.

Skill: Skill in operating a calculator adding machine, personal computer, or other computational devices at sufficient speed to meet production goals.

Abilities: Demonstrated ability to gather data through interviewing techniques, examine written records, and observe physical environments; to compile findings and to report them orally and in writing; and to maintain composure in all situations and to communicate amicably with co-workers and the public.

OUALIFICATIONS GUIDE*

Licenses or Certification: None.

Education or Training: Graduation from an accredited co11ege or university with course work in accounting or a related field.

Level and Type of Experience: Experience in an accounting or auditing environment which includes 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 specification was revised when its series was redesigned. It replaces the specification dated 3/16/78, effective October 1, 1989.