Fundamentals of Auditing in mba

This procedure manual has been written for the auditor. It is to be used as a training tool and as a reference guide. When forms are used as exhibits, they are shown with information correctly completed. References to AM Memos, fiche, rulings, and statutes are given when needed.
References to taxability of individual items, administrative policies, or tax law and rules are provided for guidance of field auditors and are subject to change due to administrative hearings and actions of courts or the legislature.
Users of this manual are responsible for any changes which occur after the printing of the manual. Before relying on this information, the taxpayer and other users should verify the current status of any information by contacting the Comptroller of Public Accounts. Call toll free: (800) 531-5441. The regular number in Austin is: (512) 463-4600

Preface
Chapter 1: Introduction
Chapter 2: Pre-Audit Research
Chapter 3: Audit Planning and Documentation
Chapter 4: Entrance Conference
Chapter 5: Audit Procedures
Chapter 6: Managed Audit Policy and Procedures
Chapter 7: Sampling
Chapter 8: Exit Conference and Administrative Remedies
Chapter 9: Audit Finalization
Chapter 10: Disclosure Policies
Appendix
Glossary