IRS examiners usually do their homework before meeting with taxpayers and their professional representatives. This includes reviewing any relevant Audit Techniques Guides (ATGs) that typically focus on a specific industry or audit-prone business transaction.
虽然是为了帮助 国税局审查员为审计做准备， atg已向公众开放. So, 小型企业纳税人可以审查它们, too — and gain valuable insights into issues that might surface during audits.
审计人员专业化
在过去, IRS examiners were randomly assigned to audit taxpayers from all walks of life, 没有真正的连续性或共同的线索. 例如, 在审查员审查了牙医之后, the next assignment he or she received might have been a fishing boat captain or a convenience store owner. Therefore, there was little chance to develop expertise within a particular niche.
为了解决这个问题，美国国税局设立了 细分市场专业化计划 (MSSP)，在20世纪90年代迅速扩张. MSSP允许IRS审计师专注于特定领域. 通过教育和经验, examiners became better equipped to identify and detect noncompliance with the tax code.
The IRS started publishing ATGs as an offshoot of the MSSP. 大多数atg针对的是主要行业, 比如建筑, manufacturing and professional practices (including physicians, 律师和会计师). 其他atg处理审计中经常出现的问题, 比如高管薪酬和附加福利.
The IRS periodically revises and updates the ATGs and adds new ones to the list. (见右图“美国国税局跳入金色降落伞”.)
近距离观察atg
ATG包括什么? The IRS compiles information obtained from past examinations of taxpayers and publishes its findings in ATGs. 通常，这些出版物解释:
- 行业或问题的性质;
- 一个行业常用的会计方法，
- 相关的审计检查技巧;
- 常见和行业特定的合规问题;
- 商业实践,
- 行业术语，以及
- 面试问题示例.
atg的主要目标是提高考官的熟练程度. 通过使用特定的ATG, 考官可以, 例如, be able to reconcile discrepancies when reported income or expenses aren’t consistent with what’s normal for the industry or to identify anomalies within the geographic area in which the taxpayer resides. The guides also help examiners plan their audit strategies and streamline the audit process.
Over time, the information and experience gained about a particular market segment can help examiners conduct future audits with greater efficiency. Some of this information is incorporated into periodic ATG updates. 此外, IRS examiners are routinely advised about industry changes through trade publications, trade seminars and information sharing with other personnel.
实地考察及访谈
ATGs also identify the types of documentation that taxpayers should provide and information that might be uncovered during a tour of the business premises. These guides may be able to identify potential sources of income that could otherwise slip through the cracks.
例如, the ATG for the legal profession identifies revenue streams derived from outside the general practice, 比如在董事会任职, 演讲, 以及书籍写作或编辑. The guide encourages IRS examiners to inquire about potential revenue sources during the initial interview with the taxpayer.
Other issues that ATGs might instruct examiners to inquire about include:
- 内部控制(或缺乏控制);
- 开办企业的资金来源;
- 供应商和卖主名单;
- 业务记录的可用性;
- Names of individual(s) responsible for maintaining business records,
- Nature of business operations (例如, hours and days open),
- 员工姓名和职责;
- 控制库存的个人名称，以及
- 个人费用由企业资金支付.
例如, 其中一家ATG专门关注现金密集型企业, 比如酒类商店, salons, 支票兑现操作, 加油站, 汽车修理店, 餐馆和酒吧. It highlights the importance of reviewing cash receipts and cash register tapes for these types of businesses.
Cash-intensive businesses may be tempted to underreport their cash receipts, but franchised operations may have internal controls in place to deter such “skimming.例如:, a franchisee may be required to purchase products or goods from the franchisor, which provides a paper trail that can be used to verify sales records.
Likewise, 在审核酒店主的时候, examiners are taught to search for off-book wholesalers and check cashers. 对于加油站来说, 审查员必须检查确定收入的方法, 回扣和其他奖励措施. Restaurants and bars should be asked about net profits compared to the industry average, spillage, 平均倾倒量和小费.
底线
在审计期间, IRS examiners focus on those aspects that are unique to the industry, as well as ferreting out common means of hiding income and inflating deductions. atg在这一过程中发挥了重要作用.
虽然atg的设立是为了让国税局的员工受益, they also help small businesses ensure they aren’t engaging in practices that could raise red flags. 要获取atg的完整列表，请访问IRS网站.
For more information, contact Joseph Wilson via our online 触点形式.
委员,葡京会手机app下载 & 老葡京手机app(老葡京手机app) is a professional services firm delivering tax, accounting and business advisory expertise throughout the Mid-Atlantic region from offices in 马里兰州贝塞斯达 and 华盛顿特区.
