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 - July 2008
•  Computer Assisted Audit Description for Taxpayer
•  Statistical Sampling Procedures Document for Taxpayer

Computer Assisted Audit and Sampling Documents

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

• Audit Manual, Chapter 13, Statistical Sampling

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

• Electronic Records and Computer-Assisted Auditing

• Non-Statistical Sampling Guidelines

• A Guide to Computer Assisted Audit Techniques

Michigan

• Audit Sampling Manual

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

• Computer Assisted Auditing

• Statistical Sampling for Sales and Use Tax Audits

• Sampling Manual

• Computer Assisted Audit Program
• Audit Process

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