Washington State Sales Tax Laws

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					Washington State Department of Personnel
Class Specification

REVENUE AUDITOR 1
155A



Class Series Concept:


This series is responsible for administering business and occupation taxes, sales and use tax, and
public utility tax, deductions, exemptions, deferrals and credits. These positions conduct audits of
businesses in diverse industry groups, including corporate, governmental and nonprofit
organizations. A wide variety of financial and nonfinancial records are examined to verify that the
business has reported its tax liabilities correctly in compliance with the technical requirements
imposed by the Revised code of Washington (RCW), the Washington Administrative Code (WAC),
Washington Tax Decisions (WTD), Interim Audit Guidelines (IAG), and Excise Tax Advisories (ETA)
as administered by the Washington State Department of Revenue.

Audits are conducted in accordance with laws, regulations and applicable professional standards.
These positions require the skills to deal with delicate issues, such as the examination of confidential
records that may result in the assessment of tax; and the organizational skills to manage numerous
ongoing audits while administering a wide variety of excise tax laws and rules.



Definition:


This is the entry level of the series. Positions in this classification are considered to be in a training
status while learning auditing standards, processes and techniques. These positions perform their
work under pre-established guidelines and parameters with close supervision. Audit plans and
activities are developed and directed by higher level auditors responsible for the outcome of the
audit. Auditors in these positions have limited authority to resolve issues without direction or
approval. Work assignments are typically audits of small to mid-sized businesses with industries that
engage in routine activities and that utilize minimal or relatively simple accounting systems records.



Typical Work:


Evaluates business activity and records to determine if taxpayer is in compliance with applicable tax
laws and has correctly reported their tax liability;
                                                                                REVENUE AUDITOR 1
                                                                                             155A
                                                                                        Page 2 of 2

Prepares audit plans including the appropriate sampling procedures; conducts interviews to
determine accounting practices and prepares preliminary audit adjustments for review by a higher
level auditor;

Assesses audit risk by evaluating systems, procedures and controls which support an entity’s
financial records;

Identifies tax issues or potential problem areas that need to be brought to a higher level auditor for
guidance;

Discusses audit findings and reasons behind the audit adjustments with the taxpayer or
representative, such as a CPA or attorney; educates the taxpayer on proper reporting procedures;

Works at taxpayer’s place of business using a laptop computer and electronic reference materials.



Legal Requirement(s):


There may be instances where individual positions must have additional licenses or certification. It is
the employer’s responsibility to ensure the appropriate licenses/certifications are obtained for each
position.



Desirable Qualifications:

Most positions require a Bachelor’s degree with a major in accounting or other related field which
included 24 semester or 36 quarter hours of college level accounting and /or one year or two years
of professional auditing or accounting experience. Professional accounting or auditing experience
can substitute year for year for education but not for the credit hours in accounting.



Class Specification History
New class consolidates 15280 Revenue Auditor 1, 15300 Revenue Auditor 2; effective January 1,
2006.

				
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