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Audit Standards for Field Audits | Midpage
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Michigan Administrative Code
Treasury
Bureau of Tax and Economic Policy
Audit Standards for Field Audits
Audit Standards for Field Audits
(By authority conferred on the Department of Treasury by sections 3 and 21 of 1941 PA 122, MCL 205.3 and MCL 205.21.)
Bureau of Tax and Economic Policy
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205.2001
Definitions.
205.2002
Technical training; competence for field audits.
205.2003
Objectivity, independence.
205.2004
Due professional care for field audits.
205.2005
Reasonable assurance for field audits.
205.2006
Planning and supervision of field audits.
205.2007
Understanding audited person, including internal controls, and assessment of risk.
205.2008
Field audit evidence and documentation.
205.2009
Field audit sampling and sampling projections.
205.2010
Elements of audit report of findings.
205.2011
Confidentiality