Develops pre-audit analysis, identifies issues, and schedules the necessary appointments.
Uses independent judgment to determine the scope and techniques of the audit; develops audit plans and performs sampling techniques in order to test the accounting system.
Conducts in person, virtual, telephonic or correspondence audits to determine the appropriate adjustment of tax including business income and expenses reported on individual income tax returns by examination of the financial books and records, including tracing receipts and expenses and matching to and from source documents.
Evaluates internal controls to determine if they are sufficient to properly account for income and expenses.
Ensures that the accounting transactions conform with generally accepted accounting principles as well as state, federal, and local tax laws, rules, and regulations by reviewing treatment of issues or returns.
Audits may include single issues, complex issues, business, and non-complex partnership.
Research, interpret and apply federal, state and local laws (e.g. Internal Revenue Code (IRC), Oregon Revised Statutes (ORS)), regulations, Revenue Rulings, and applicable federal and Oregon court decisions by using reference material accessible on both paper and/or on-line computer systems to recognize, and resolve tax issues.
Prepares audit work papers, audit reports, and makes changes to a taxpayer's return into a computer system. Such work papers include a full disclosure of the scope and techniques used in the examination, information to support the auditor's conclusions and opinions, and full explanation of any changes made to taxpayer's taxable income and tax liability.
Presents findings of audit to the taxpayer and/or representative.
Requirements
Four years of work experience in tax compliance, tax preparation, tax auditing, audit defense, professional accounting, providing law training, or developing tax forms or instructions; OR An equivalent combination of relevant education, training, and experience.
A bachelor's degree in accounting, finance, or a related field will substitute for up to three years of experience.