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Veterinary Office Procedures and Records |
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Written by Administrator
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Tuesday, 29 January 2008 |
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It is important to keep track of where you are in an examination, including what you have seen and what you have requested. Exhibit 3 2 is an Audit Plan containing a list of audit steps that may be appropriate. The plan is not all-inclusive and should be modified for the taxpayer under examination.
A thorough understanding of the accounting systems is particularly important in the veterinary industry. The records created (hard copy or computer) by these types of systems may provide a valuable source of information in the examination of the veterinary practices. A complete explanation of the accounting system, both in theory and practice, should be obtained from the taxpayer prior to beginning the examination of the books and records. www.irs.gov |