Detail IRS Audits of Small Business Software Files   Oleh:  Buttonow, Jim Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 213 no. 1 (Jan. 2012), page 50-54. Topik: Small Business; Audits; Electronic Documents Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.32 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel This article explores the IRS legal authority and long-standing use of electronic records in audits and takes a closer look into how the IRS requests and uses electronic files. It offers tips for CPA practitioners in responding to IRS requests for small business accounting files and for their clients in adjusting bookkeeping practices to minimize undue IRS inquiry during a small business audit. In October 2010, partially at the request of tax practitioners during IRS focus groups, the IRS announced it was expanding its audit capabilities by training agents to be proficient in auditing information from files of accounting software commonly used by small businesses. According to the IRS, the push to start using small business accounting files in audits originated with feedback from tax practitioners in 2008 focus groups. Its clear in IRS regulations and precedent that electronic records can be requested and used in audits. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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