audit of the taxpayer's return

См. также в других словарях:

• audit — Systematic inspection of accounting records involving analyses, tests, and confirmations. The hearing and investigation had before an auditor. An audience; a hearing; an examination in general. A formal or official examination and authentication… …   Black's law dictionary

• audit — Systematic inspection of accounting records involving analyses, tests, and confirmations. The hearing and investigation had before an auditor. An audience; a hearing; an examination in general. A formal or official examination and authentication… …   Black's law dictionary

• Audit — 1. An unbiased examination and evaluation of the financial statements of an organization. It can be done internally (by employees of the organization) or externally (by an outside firm). 2. An IRS examination of a taxpayer s return or other… …   Investment dictionary

• Sales Tax Audit — A sales tax audit is the examination of a company’s financial documents by a U.S. state’s tax agency to verify if they have collected the correct amount of sales tax from their customers. Purpose The purpose of a sales tax audit is to examine the …   Wikipedia

• field audit — A systematic investigation by the Internal Revenue Service of a taxpayer s financial records and his or her tax return that is conducted at the taxpayer s place of business or at the office of the individual who prepared the return. Dictionary… …   Law dictionary

• correspondence audit — An examination of the accuracy of a taxpayer s income tax return conducted through the mail by the Internal Revenue Service, which sends the taxpayer a request for proof of a particular deduction or exemption taken by either completing a special… …   Law dictionary

• Field Audit — An audit is an investigation conducted by the Internal Revenue Service (IRS) into a taxpayer s financial records and tax return(s). A field audit is a systematic investigation by the IRS that is conducted at the taxpayer s place of business or at …   Investment dictionary

• Correspondence Audit — Tax audits that the IRS performs by mail. Correspondence audits are the lowest level of auditng performed by the IRS. The IRS sends the taxpayer a written request for additional information about a specific item or issue on a specific tax return …   Investment dictionary

• Defense Contract Audit Agency — The Defense Contract Audit Agency (DCAA), under the authority, direction, and control of the United States Under Secretary of Defense (Comptroller), is responsible for performing all contract audits for the United States Department of Defense… …   Wikipedia

• Sales taxes in the United States — are a tax added onto the price of goods or services that are purchased in the United States. A sales tax is a tax on consumption, which is displayed as a percentage of the sale price. Sales taxes are assessed by every state except Alaska,… …   Wikipedia

• field audit — An examination of the books and records of the taxpayer to determine the accuracy of his income tax return …   Ballentine's law dictionary