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Sampling Manual (TX)

The Texas Comptroller of Public Accounts uses sampling to increase the overall coverage and efficiency of the tax audit program. The use of sampling has been authorized by statute.

The sampling procedures used in the audit of any individual taxpayer must be in accordance with generally recognized sampling techniques. SAS No. 39 and Audit Sampling issued by the American Institute of Certified Public Accountants (AICPA) are the primary sources of guidance.

Generally accepted auditing standards require that any actions taken or any audit procedure applied as a result of sampling be based on sufficient competent evidential matter. The text of SAS No. 39 provides the framework for a sampling program. Although the material is primarily intended to apply to audits for the purpose of expressing an opinion on financial statements, it is nonetheless applicable to tax compliance auditing.

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