Under direction, to conduct the more difficult office or field audits of the accounts and records of individuals and business firms subject to State regulation or taxation; and to do other related work.
Positions in the General Auditor series of classes are concerned with audit programs where a knowledge of specialized laws and procedures is not required prior to appointment, or where the positions are so limited in number that specialized examinations are not practical.
For audit programs where detailed knowledge of specialized laws and procedures is required prior to appointment, auditing positions are allocated to various special series of classes.
Plans scope and procedure of audits and determines means of verification and amount of test checking necessary; in accordance with generally accepted auditing standards and procedures, audits financial records and documents for such purposes as the verification of tax liability or the determination of manufacturing or production costs; corresponds with taxpayers or parties subject to State regulations in securing necessary information or in answering inquiries; prepares reports of audit findings and recommendations, supporting schedules and other working papers; explains provisions and application of the law to taxpayers or parties subject to State regulation and discusses audit findings and recommendations.
1. One year of experience in the California state service performing professional accounting or auditing duties of a class equivalent in level to that of Accountant Trainee or Auditor I. (Applicants meeting the educational requirements who have completed six months of service performing professional accounting or auditing duties of a class equivalent in level to that of Accountant Trainee or Auditor I will be admitted to the examination, but they must satisfactorily complete one year of this experience before they can be considered eligible for appointment.) or
2. One year of experience in the California state service performing the duties of an Accountant I. or
3. Two years of increasingly responsible professional accounting
and Education: Either
1. Equivalent to graduation from college, with specialization in accounting; or
2. Completion of either:
(a) 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. or
(b) The equivalent of sixteen semester hours of 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.
Knowledge of: Accounting and auditing principles and procedures and applying them in the work performed; business law.
Ability to: Apply accounting and auditing principles and procedures in the work performed; conduct a variety of audits of accounts and records; analyze data and draw sound conclusions; analyze situations accurately and adopt an effective course of action; prepare clear, complete, concise reports; establish and maintain cooperative relations with those contacted in the work; speak and write effectively.
Ability to qualify for a fidelity bond; willingness to travel and work away from the headquarters office.