Multistate Audit Best Audit Practices - California Franchise Tax Board
Multistate Audit Best Audit Practices - California Franchise Tax Board
Multistate Audit Best Audit Practices - California Franchise Tax Board
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MULTISTATE AUDIT BEST AUDIT PRACTICES<br />
EXHIBIT E<br />
RESOURCES FOR DEVELOPING INFORMATION DOCUMENT<br />
REQUESTS<br />
<strong>Multistate</strong> <strong>Audit</strong> Procedures Manual:<br />
• MAPM 4010 <strong>Audit</strong> Workpaper Preparation<br />
• MAPM 5030 Requests for Information<br />
• MAPM 5010 Working with <strong>Tax</strong>payers<br />
• MAPM 8040 Penalty for Failure to Furnish Information<br />
<strong>Multistate</strong> <strong>Audit</strong> Technique Manual:<br />
• MATM 2710 Initial Information Document Request<br />
• MATM 3525 Recording the Paper Trail<br />
• MATM 3530 Partial Responses and Demands for Information<br />
Trends:<br />
• Trends, Summer 1998 - Suggestions for Keeping <strong>Audit</strong>s Current and<br />
Documenting Follow-ups<br />
• Trends, Spring 1996 -Tracking Unanswered IDR Items<br />
• Trends, Fall 1998 - <strong>Audit</strong>ors Share Techniques for Managing <strong>Audit</strong>s<br />
Management Memos:<br />
• Timely Follow-up with <strong>Tax</strong>payers (Kathy ***** & Mike *****)<br />
April 21 1998<br />
***************************************************<br />
<strong>Best</strong> <strong>Audit</strong> <strong>Practices</strong>:<br />
• FTB Response to Public Suggestions on <strong>Best</strong> <strong>Audit</strong> <strong>Practices</strong> January 2002<br />
• http://www.ftb.ca.gov/legal/regs/bapsum_012002.pdf<br />
Taking Control of <strong>Audit</strong>s:<br />
<strong>Multistate</strong> <strong>Audit</strong> Bureau year 2000 Summary of Workshops<br />
******************************************************************<br />
Video:<br />
Single Question IDRs by Dale **** (Contact Academy)<br />
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