Audit Process Flowchart

Review Taxpater's RecordsReconcile Gross Sales and Taxes Collected and/or Accrued

Document Audit Findings on Audit Schedules

Complete Internal Control ChecksAnalyze the Accounting System's Strenths and Weakness Plan Audit Procedures to be Utilized Determine Which Sampling Procedures Are Appropriate

Analyze Taxpayer's Reporting Methods Examine Workpapers Ask Questions

Apply Audit Procedures