Sampling Analysis and Evaluation
Ryan's Sampling Analysis and Evaluation practice evolved out of a need for accountability
and consistency as states began to allow taxpayers to draw their own samples for
sales and use tax audits. Ryan officially formed this practice area
in February 1999 with the development of an audit sampling practice product
and a standardized checklist of procedures.
Our Sampling Analysis and Evaluation practice is unique in tax consulting
in that no other firm has separately developed a practice area
for audit sampling. In addition to working directly with clients on audit
sampling issues, the practice supports Ryan engagement teams with
training and advice, with the development of audit sampling plans and
evaluations of samples, and with preparing and analyzing population
data files in preparation for sampling.
Services Provided:
Our team is prepared to provide our clients with solutions for all of their
sampling analysis and evaluation needs, including:
- Design of audit sampling plans for our clients when the audit population
consists of a large number of transactions.
- Development and implementation of alternative sampling and statistical
methodologies where state procedures are nonexistent, inadequate, or insufficient
for audit sampling purposes.
- Evaluation of audit sampling plans and methodologies proposed by state auditors
to ensure that our clients' interests are protected during tax audits.
- Presentations on sampling and statistical methods appropriate for sales and
use tax audits to taxpayers, auditors, and professional organizations such as the
Institute for Professionals in Taxation (IPT) and the Tax Executives Institute (TEI).
- Production of a comprehensive report that documents the development of every sampling
plan created by the practice for its clients. The documentation process includes
archiving all relevant files and databases, and the ability to replicate all random
samples if requested by state auditors.
Expertise:
Ryan's Sampling Analysis and Evaluation practice offers our clients industry-leading technical
expertise and consultation on audit sampling methods. This is accomplished by delivering
first-class products and by making quality service our first priority.
- Assisted in saving Fortune 50 retailer approximately $4 million in a sales tax
audit over a three-year period due to resolving sampling issues associated
with the audit.
For more information regarding Ryan's sampling analysis and evaluation
services, please contact us at 972.934.0022.
In The News
Dr. Roger Pfaffenberger Joins Ryan & Company as the Practice Leader of the Firm's Audit Sampling Practice.
Tax Developments
New Florida Law Allows Taxpayers to Use Sampling Methods to Determine the Amount of a Sales and Use Tax Refund or Deficiency.
California Board of Equalization Approves Some Revisions in Audit Manual.