State of Washington Classified Job Specification
REVENUE AUDITOR 4
Class Series Concept
This is the technical expert level of the series. As designated by the Assistant Director, evaluates business activities, accounting systems, controls, and records.
Positions at this level develop overall audit analysis and examinations plans to determine if businesses have either economic or physical nexus and are in compliance with applicable state tax laws to include correctly reporting their tax liabilities.
Analyzes and examines complex and politically sensitive entities filings, accounts, and documents containing financial information to evaluate the multi-level or multi-jurisdictional structure, operations, and activities of the business organization; determines if business or affiliated business have either physical or economic nexus;
Takes action, which may result in issuing fines with major financial impact and/or loss of license, to ensure compliance with tax policies;
Provides agency-wide consultative and advisory services within area of expertise in development of tax policy, law, rule, legislative development, and external stakeholder work; resolves audit issues and provides critical feedback on emerging tax issues that are precedent setting;
Coordinates and provides technical direction to a team consisting of specialist, lead and/or journey-level auditor(s), or independently performs some or all aspects of the overall audit examination plan;
Assesses audit risk by evaluating systems, procedures, and internal controls which support an entity’s financial records; develops a risk-based audit plan to determine the business’ compliance with applicable state tax laws;
Determines the nature, scope, timing, and extent of financial analysis and examination procedures;
Obtains a wide variety of accounting data electronically from taxpayers and converts the data into a usable format;
Tests, analyzes, and evaluates accounting system to verify integrity of data generated from the system; performs or coordinates the application of advanced statistical and non-statistical sampling of data;
Prepares detailed and accurate audit reports outlining findings; conducts exit conferences to provide customers with audit results; instructs business on future reporting responsibilities and outlines consequences for non-compliance;
Consults, advises, and instructs audit staff and management in areas of expertise;
Develops and maintains written guidance including industry guides and reference materials for audit staff in areas of expertise;
Monitors new legislation, court cases, appeal decisions and tax policy decisions for inclusion in written guidance and training materials;
Prepares or assists with written responses to taxpayer’s request for tax guidance; assists audit staff in preparing written responses to appeal petitions within area of expertise;
Assists Revenue Audit Supervisors in planning activities of audit staff for industries and/or Fortune 500 business groups within area of expertise;
Performs other duties as required.
Five years’ experience as a Revenue Auditor 3 or similar position in public or private industry;
A Bachelor’s degree or higher in Accounting, Business Administration, or closely allied field which must include one of the following:
- 24 semester or 36 quarter hours of college level accounting (may include credits from one business law class) OR
- CPA exam eligibility