Under supervision, to perform the less difficult technical auditing work relating to records of individuals, business firms, or government agencies subject to State taxation or regulations; and to do other related work.
This class is a recruiting, training, and working level class for persons interested in a career as a professional auditor in the State service. An employee in this class receives on-the-job instruction and performs work that will provide practical experience in the application of auditing principles. The Accountant Trainee class is used in the same manner for work in professional accounting.
Assists in the more difficult field audits of accounts and records of individuals, business organizations, or State agencies, or other governmental jurisdictions subject to State taxation or regulations; may be assigned responsibility for particular sections or phases of an audit; independently makes less difficult audits where the scope of the audit is restricted by small size of the entity audited, less complex accounting systems, and the limited number of problems encountered in the application of the law; prepares audit reports and supporting schedules. In the office, audits less complicated tax returns and financial statements for completeness, accuracy, and proper application of the law; corresponds with taxpayers to request additional information and answers taxpayers' questions; prepares working schedules to show changes in tax liability; makes recommendations for proposed additional assessments.
Equivalent to graduation from college, with specialization in accounting. (Registration as a senior student in a recognized institution will admit applicants to the examination, but they must produce evidence of successful completion of the curriculum and the prescribed courses before they may be considered eligible for appointment.)
Completion of a prescribed professional accounting curriculum given by a residence or correspondence school of accountancy including courses in elementary and advanced accounting, auditing, cost accounting, and business law.
Completion of the equivalent of 19 semester hours of course work, 16 hours of which shall be professional accounting courses given by a collegiate-grade residence institution including courses in elementary and advanced accounting, auditing and cost accounting; and three semester hours of business law. (Persons who will complete course work requirements outlined under II and III above during the current quarter or semester will be admitted to the examination, but they must produce evidence of successful completion of the curriculum and the prescribed courses before they may be considered eligible for appointment.)
Knowledge of: General accounting and auditing principles and procedure; business law.
Ability to: Apply general accounting and auditing principles and procedures; conduct the less difficult audits or financial examinations of accounts and records; meet with and obtain the cooperation of individuals, or representatives of organizations, subject to tax or regulation; create good will and maintain it in the initiation and completion of an audit and the disclosure of findings critical in nature or indicating additional tax liability; analyze data and draw sound conclusions; analyze situations accurately and adopt an effective course of action' prepare clear, complete, and concise reports; speak and write effectively.
Ability to qualify for a fidelity bond; willingness to travel and work away from headquarters office.