Multistate Audit Best Audit Practices - California Franchise Tax Board

2. PURPOSE:
MULTISTATE AUDIT BEST AUDIT PRACTICES
EXHIBIT C
EXAMPLE OF TEAM AUDIT PLAN
The purpose of the audit plan is to formalize the groundwork necessary to establish open
lines of communication and prevent any misunderstandings of commitments made and
agreements reached. The audit plan is an audit tool that provides a working document, a
road map, of how the audit began, how the audit is progressing, where the audit is going,
and identifies key potential audit issues. It allows the Audit Staff and the taxpayer to
work together to resolve problems as early as possible in the audit process and establish a
partnership relationship.
Additionally, the audit plan will allow the taxpayer to anticipate deadlines and provide
alternative solutions to resolving remaining issues, such as using alternative
documentation, and using agreed sample methods where records are too voluminous. The
audit plan is a guideline for conducting the audit and can be amended throughout the
audit process as circumstances warrant.
3. INTRODUCTION OF PERSONNEL:
Franchise Tax Board personnel:
Christine ****, CPA
Program Specialist
Lead Auditor
MSA San Francisco Office
(415) 795-
Keith ****
Program Specialist
MSA San Francisco Office
(415) 795-
Michelle ****
Associated Tax Auditor
MSA San Francisco Office
(415) 795-
Hank ****, CPA
Audit Supervisor
MSA San Francisco Office
(415) 795-
Taxpayer Personnel:
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