Job Specification

Purpose of Position :

To plan and conduct large and complex field audits to ensure compliance with Employer Health Tax legislation, provide interpretative guidance on tax legislation and policy, review potential cases on non-compliance, provide group leadership to junior auditors, prepare documentation for processing assessments, adjustments, exemptions and refunds.

Duties / Responsibilities :

1) Researching and drafting audit plans/strategy by identifying areas of potential non-compliance; analyzing third party and other information sources to determine current issues with the administration of EHT; defining audit selection criteria and sampling/testing techniques; researching the taxpayer organization including policies, practices and account systems; determining whether computer assisted audit techniques (CAAT) are required.

2) Performing large and complex field audits by auditing and analyzing financial documents, files, accounting records and payroll systems, and by reviewing federal and provincial reassessments, correspondence, and previous audit working papers; determining need for and extent of verification testing by applying audit techniques, sampling, reviewing and assessing internal financial controls to assess risk; determining all liabilities; negotiating client's commitment for payment of outstanding tax liabilities.

3) Providing detailed documented audit working paper, including those generated using the Audit Assessment System; documenting legislative problems and inconsistencies, and recommendations for legislative or administrative changes.

4) Promoting taxpayer/employer compliance with relevant tax legislation and regulations by conducting on-site orientation meetings with clients, their representatives and their senior officials to discuss the audit process.

5) Providing technical support to the Audit Manager by assessing and drafting EHT audit operating policies/procedures, participating on branch, ministry and government committees to exchange information; providing group leadership, training and technical advise to junior staff.

6) Providing interpretation on tax legislation for taxpayers/employers, their senior officials and their representatives (accountants, lawyers) by responding to telephone/written enquiries and participating in outreach activities.

7) Recommending referrals to other government branches and jurisdictions for action and supplying appropriate evidence for the referral.

Staffing and Licencing :

Successful completion of Levels 1, 2, 3 and 4 courses of the CGA program OR successful completion of all courses in the Pre-Professional Program OR successful completion of a recognized university degree plus or including courses in Introductory Financial Accounting, Intermediate Financial Accounting, Auditing, Taxation and either Cost Accounting or Management Accounting. With regular overnight travel throughout North America.

Knowledge :

Job requires knowledge of accounting principles, theory and practices, auditing standards, procedures and techniques and financial analysis within a wide variety of accounting and business systems for performing large, complex audits or compliance projects; knowledge of the Employer Health Tax Act, regulations, policies, rulings and administrative practices and related federal legislation e.g. Income Tax Act (Canada) to identify non-compliance and determine adjustments; knowledge of computer assisted automated techniques to perform large audits of various computer software in order to understand taxpayers' records, prepare correspondence and prepare computerized audit working papers.

Skills :

Job requires research and analytical skills to perform detailed audits evaluate results and resolve compliance problems; review, assess and draft audit operating policies and procedures. Judgement is exercised in making decisions and recommendations impacting on taxpayers'/employers' fiscal operations and tax liability; developing audit plans; determining the information sources and extent of audit. Job refers to relevant sections of tax legislation, as well as, interpretation bulletins and branch circulars. Job requires oral communication skills to communicate with taxpayers and their financial and/or legal representatives in a number of situations, such as initial contact to set up and explain the audit, request information required for
the audit, discuss audit findings and progress, convey and discuss proposals to assess or reassess; discuss technical aspects of tax legislation, accounting or auditing requirements; provide detailed explanations on complex matters; provide alternatives for employers to fulfill their EHT responsibilities; provide assistance to employers or their representatives to encourage and promote voluntary compliance by furnishing knowledge of legislation and/or of filing and other requirements; participate in joint audits with other tax jurisdictions (ie. Ontario Corporate Tax and Ontario Retail Sales Tax); writing skills to prepare letters to taxpayers and their representatives, and audit working papers. Job requires interpersonal skills to manage the audit relationship with taxpayers and to control the effective conduct of the audit; promote understanding and acceptance by taxpayers and their representatives of the audit findings, specifically areas of non-compliance with tax legislation, and the resultant assessment or re-assessment; deal with dispute, adversarial and confrontational situations which may occur when differences of opinion on application of legislation arise, or when taxpayers object to or challenge information requests; provide leadership to junior audit staff by providing guidance in audit techniques, accounting theory, practices and principles, appropriate audit techniques and analytical procedures and relevant, sufficient documentation requirements for the audit file and by providing assistance with legislative application and interpretation.

Freedom of Action :

Job requires minimal supervision, generally working independently through the use of procedural controls which exist in the form of ministry and government policies, guidelines, directives or established practices and procedures and generally accepted accounting and auditing standards. Latitude is required in planning and carrying out assignments (e.g. deciding on the depth and scope of research and analysis). Latitude is exercised in developing audit approach, deciding on type and extent of audit tests to assess compliance, and the nature and amount of evidence to obtain to reach sound, supportable conclusions, ensuring compliance with legislation; negotiating and establishing plans of action to gain filing compliance, organizing workload to maintain control over audit actions, recommending actions to and by other branches or taxing jurisdictions.

Job proposes modifications to legislation and administrative practices and approves applications for refunds. Job refers to the manager only those cases which may involve precedent setting decisions or intricate issues where the legislation may be ambiguous. Job requires organization of own activities in order to conduct and complete audits assigned by management within expected time frames and in an efficient manner. The job has designated responsibility for the group leadership of junior audit staff to provide assistance and training on technical matters. Audit work is (supervised) reviewed and approved by the Audit Manager.