Course Information

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Sampling Objectives in Sales and Use Tax
Author: Will Yancey, Ph.D., Audit Sampling Consultant

Description:

Sales and use tax auditors employ both statistical and nonstatistical methods of evaluating a sample. The statistical methods allow an objective quantification of sampling risk, but the nonstatistical methods do not. This course focuses on statistical sampling. It describes general concepts of why and where sampling is applied in sales and use tax audits.

Topics covered include:

  • Relation of sample and population
  • Balancing risk and cost
  • Contrasting Sales and Use Tax Audits with Financial Audits
  • Admissibility of Sampling Evidence in Litigation

Course Details:
Price:  $48.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Basic
CTEC course number:  None
Course was last updated on:  11/21/2005
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Library:
Sales and Use Taxation
State Taxation

Technical Requirements:
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Credit Available For: Units
CPE 4.00 CPE
CTEC California 4.00 CE
Enrolled Agent (Accepted by the IRS) 4.00 CPE
National Registry Interactive 4.00 CPE
National Registry New Standards 4.00 CPE
QAS 4.00 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.