AUDITOR TAXATION TRAINEE DEFINITION:
As a trainee and productive worker, does the work involved in conducting field and/or office audits, and/or in examining, verifying and maintaining financial records and reports with respect to various taxes administered by the Division of Taxation, Department of the Treasury; does related work, as required.
NOTE: The examples of work for this title are for illustrative purposes only. A particular position using this title may not perform all duties listed in this job specification. Conversely, all duties performed on the job may not be listed.
EXAMPLES OF WORK
As trainee and productive worker:
Learns to conduct field and/or office investigations, examinations, and/or audits of taxpayer returns, books and financial records, as a trainee and as one of a team, and prepares reports thereof.
Learns to conduct reviews of financial transactions and records to ensure department statutes, regulations and accounting procedures are observed.
Learns to audit and edit reports of taxpayer transactions and other financial summaries, statements and records.
Learns to compile financial and other statements and/or computes tax assessments.
Learns to record taxpayer transactions in accordance with established account procedures and Generally Accepted Accounting Principles (GAAP).
Learns to examine financial reports to determine correctness of the tax assessment.
Learns to conduct reviews of taxpayer financial transactions, by field visits or office examination of taxpayer records to verify accuracy of taxpayer accounting practices.
Learns to maintain accounting or auditing records and files.
Learns to retrieve, review and utilize computer generated data available from automated tax systems and computer generated files, error listings, forms, claims, returns, applications, notices, assessments, adjustments and other sources of taxpayer information to complete assigned work.
Learns to organizes audits' work papers.
Learns to prepare reports of audits for the review of superiors.
Will be required to learn to utilize various types of electronic and/or manual recording and information systems used by the agency, office, or related units.
REQUIREMENTS:
NOTE: Applicants must meet one of the following or a combination of both experience and education. Thirty (30) semester hour credits are equal to one (1) year of relevant experience. Four (4) years of professional accounting or auditing experience, including or supplemented by twenty-one (21) semester hour credit in professional accounting courses which may include courses in municipal or government accounting.
OR
Possession of a bachelor's degree from an accredited college or university, including or supplemented by twenty-one (21) semester hour credit in professional accounting courses which may include courses in municipal or government accounting.
OR
Possession of a valid Certificate as a Certified Public Accountant or Registration as a Public Accountant issued by the New Jersey State Board of Accountancy.
NOTE: "Professional experience" refers to work that is analytical, evaluative, and interpretive; requires a range of basic knowledge of the profession's concepts and practices; and is performed with the authority to act and make accurate and informed decisions.
LICENSE:
Appointees will be required to possess a driver's license valid in New Jersey only if the operation of a vehicle, rather than employee mobility, is necessary to perform the essential duties of the position.
KNOWLEDGE AND ABILITIES
Knowledge of the principles and methods used in accounting and auditing.
Knowledge of common types of records and procedures used to keep accounts of financial transactions and of accounting methods, and techniques.
Knowledge of suitable auditing and accounting procedures.
Knowledge of the possible discrepancies in financial records that are significant and of the methods used to discover and correct errors in financial documents and records.
Ability to profit by a training course, and to analyze accounting and auditing problems, organize auditing and accounting work, and develop work methods.
Ability to establish that auditing, accounting, examination and verification methods and procedures are followed in auditing work and report preparation.
Ability to establish and maintain cooperative working relationships with coworkers, taxpayers, their representatives and other interested parties.
Ability to learn provisions of appropriate New Jersey tax statutes administered by the division, and the regulations, policies, standards, and procedures promulgated thereunder and their application after a period of training.
Ability to provide assistance to those technical staff responsible for reviewing, verifying adjusting and maintaining taxpayer accounts and records.
Ability to learn the New Jersey Confidentiality Act and Federal Privacy Act of 1974 in order to conform to their provisions.
Ability to learn the reciprocal agreement between the state and Internal Revenue Service.
Ability to interpret and record basic financial data.
Ability to learn to apply auditing, accounting and/or examination and verification methods and procedures to auditing situations.
Ability to apply basic law and regulations, and to see that financial records are checked for completeness, accuracy, and compliance with the law.
Ability to make mathematical computations, and to use office calculating equipment.
Ability to collect data for and to prepare financial and other reports, summaries, and statements pertaining to audits.
Ability to maintain records and files.
Ability to learn to utilize various types of electronic and/or manual recording and information systems used by the agency, office, or related units.
Ability to read, write, speak, understand, or communicate in English sufficiently to perform the duties of this position. American Sign Language or Braille may also be considered as acceptable forms of communication.
Persons with mental or physical disabilities are eligible as long as they can perform the essential functions of the job after reasonable accommodation is made to their known limitations. If the accommodation cannot be made because it would cause the employer undue hardship, such persons may not be eligible.
ADVANCEMENT
Appointees who successfully complete the twelve (12) month training period will be eligible for advancement to the Auditor 1, Taxation under Civil Service Commission procedures.
The inability of an employee in this title to attain a level of performance warranting advancement to a title listed above shall be considered as cause for separation.
