This is the journey, occupational of working level of the series. Auditors in this classification are fully qualified, work independently and are competent to resolve issues within their area of responsibility. Incumbents independently plan, coordinate, and conduct audits of small to mid-sized business at the taxpayer’s location. After receiving work assignments from the Field Audit Manager, these positions have the responsibility to prioritize their work, develop an audit plan and audit procedures, and independently complete the examination. Unusual problems or special circumstances that occur are brought to higher level auditors for direction and approval before final review by the Field Audit Manager.

Evaluates business activities and records to determine if taxpayers are in compliance with applicable tax laws and has correctly reported their tax liability;

Prepares audit plans including the appropriate sampling procedures; conducts interviews to determine accounting practices, and prepares preliminary audit adjustments for review by higher level auditors;

Assesses audit risk by evaluating systems, procedures and controls which supports an entity’s financial records;

Identifies tax issues or potential problem areas that need to be brought to an higher level auditor or supervisor for guidance;

Discusses audit findings and reasons behind the audit adjustments with the taxpayer or representative, such as a CPA or attorney; educate the taxpayer on proper reporting procedures;

Recognizes signs of fraud and seek guidance from an higher level auditor or supervisor for future course of action;

Participates as a team member on audits of larger and more complex businesses, and being responsible for specific tasks assigned by a higher level auditor.

There may be instances where individual positions must have additional licenses or certification. It is the employer’s responsibility to ensure the appropriate licenses/certifications are obtained for each position.

Most positions require a Bachelor’s degree with a major in accounting or other related field which included 24 semester or 36 quarter hours of college level accounting and two to three years of professional auditing or accounting experience. Professional accounting or auditing experience can substitute year for year for education but not for the credit hours in accounting.

New class replaces 15320 Revenue Auditor 3; effective January 1, 2006.