| [ 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 ] [ Appendix ] | |
| [ 3.1 - General Information ] [ 3.2 - Understanding the Payroll Flow ] [ 3.3 - Books and Records ] [ 3.4 - Employee vs Independent Contractor Decision ] [ 3.5 - Sample Audit Procedures] [3.6 - Minimum Audit Requirements of the TWC Tax Department & the Tax Performance System (TPS)] [3.7 - Post Audit Conference] [ 3.8 - Audit Report and Work Papers ] | |
Chapter 3: Conducting the Audit |
comments to: Tax Department |
A field audit report and audit work papers must be prepared for every completed audit. The Field Audit Report - Form C-51 and work papers must include essential data that supports the findings of the Auditor and conforms to the requirements of the TWC Tax Department and the Tax Performance System (TPS) of the Department of Labor. The audit report must provide sufficient information to:
Chapter 4 of this manual, "Completing the Audit Forms and Schedules" provides information and instructions on how to complete the audit report and the audit work papers.
