California Audit Manual Chapter 7, Reaudit Reports and Revised Audit Reports
California Audit Manual Chapter 7, Reaudit Reports and Revised Audit Reports

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Audit reports and field billing orders are prepared on the basis of the best and most accurate information disclosed or made available to the auditor. As discussed in Chapter 2, the audit findings are set forth in the Report of Field Audit (Form CDTFA–414–A) or Field Billing Order (Form CDTFA–414–B). There are instances in which changes to the original recommendations may be ordered by the proper authority because of additional information furnished. This information at times is supplied by the taxpayer in connection with a protest of the audit findings or it may already be contained in the working papers. Resulting adjustments are set forth in revised audit reports or reaudit reports and revised or adjusted field billing orders.

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  • Released: August 3, 2020
  • Author: Business Tax and Fee Division California Department of Tax and Fee Administration
  • Rating: 5
  • Publisher: Ebook Store Group
  • Total Page: 209 pages
  • File Size: 3135 KB
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