Audit System Manual graphic

[ Audit System Manual- TOC ] [ Ch 1 - Introduction ] [ Ch 2 - Preparing for an Audit ] [ Ch 3 - Conducting the Audit ] [ Ch 4 - Completing the Audit Forms and Schedules ] [ Ch 5 - Audit System Screens ] [ Ch 6 - Miscellaneous ] [ Ch 7 - USDOL - Tax Performance System ] [ Ch 8 - Computer Fundamentals & Hardware ]
[ 1.1 - Objectives of a Field Audit Program ] [ 1.2 - Definition of a Field Audit ] [ 1.3 - Purpose of an Audit ] [ 1.4 - Authority to Review Records ] [ 1.5 - Classification of Audits ] [ 1.6 - Audit Scope ] [ 1.7 - Required Audit Scope ] [ 1.8 - Tolerance/Expanding the Audit ] [ 1.9 - Audit Quota ] [ 1.10 - Audit Selection ] [ 1.11 - Audit Assignment Control ] [ 1.12 - Components of a Completed Audit ] [ 1.13 - Review Process for Audits ]

Chapter 1: Introduction

comments to: Tax Department

Table of Contents

This chapter provides technical guidance for the proper completion of audits.

1.1 - Objectives of a Field Audit Program

1.2 - Definition of a Field Audit

1.3 - Purpose of an Audit

1.4 - Authority to Review Records

1.5 - Classification of Audits

1.6 - Audit Scope

1.7 - Required Audit Scope

1.7.1 - Audit Scope for Audits Conducted During the Course of a Status Investigation
1.7.2 - Audit Scope for Audits Conducted While Obtaining Delinquent Reports

1.8 - Tolerance/Expanding the Audit

1.9 - Audit Quota

1.10 - Audit Selection

1.11 - Audit Assignment Control

1.12 - Components of a Completed Audit

1.13 - Review Process for Audits


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Last Revision: June 12, 2006