Resource Documents

Joint Audit Manuals

These manuals cover the procedures used by the Joint Audit Program from the time a taxpayer has been selected for audit by the states in the program to transmission of a completed audit back to states participating in that audit.

• MTC Income & Franchise Tax Audit Manual, updated November 2020
• MTC Sales & Use Tax Audit Manual, updated July 2021

Sales Tax Documents

•  MTC Sampling Policy and Guideline Manual – April 2022
•  Computer Assisted Audit Description for Taxpayer
•  Statistical Sampling Procedures Document for Taxpayer

Computer Assisted Audit and Sampling Documents

Alan H. Kvanli, PhD

• Is Your Agency Too Conservative?
• The Bootstrap: What the Government Auditor Should Know

California State Board of Equalization

• Audit Manual, Chapter 13, Statistical Sampling

Florida

• Non-Statistical Sampling
• Auditing in an Electronic Environment and Stratified Statistical Sampling

Illinois Department of Revenue

• Electronic Records and Computer-Assisted Auditing

Louisiana Department of Revenue

• Non-Statistical Sampling Guidelines

Massachusetts

• A Guide to Computer Assisted Audit Techniques

Michigan

• Audit Sampling Manual

New Mexico

• General Audit Manual
• Audit Sampling Manual

New York Department of Taxation & Finance

• Computer-Assisted Audits, Guidelines and Procedures for Sales Tax Audits

Pennsylvania Bureau of Audits

• Computer Assisted Auditing

Tennessee

• Statistical Sampling for Sales and Use Tax Audits

Texas Comptroller of Public Accounts-Audit Division

• Sampling Manual

Washington

• Computer Assisted Audit Program
• Audit Process

Wisconsin Department of Revenue

• Non-Statistical Sampling Manual Pub 515
• Statistical Sampling Manual Pub 516