The workshop has been designed for mid to senior level auditors. The participants should be employed in the Tax Administration or in the audit policy part of the Revenue Service.

Remarks: This workshop will be concentrated on the tax auditing of middle-sized and small companies. It is important that the participants have tax auditing skills and experience in the field. Additionally, the participants should have reasonable knowledge of the Microsoft Office application Excel (version 2003 or newer). Preferably (but not required) participants should also be familiar with:

• The add-inn Analyses Toolpack (Menu: Tools, Add-Inns)
• The functions: pivottable, filters, sort, format cells and paste special
• The formulas: VLOOKUP, WEEKDAY and WEEKNUM.

The participants will work in pairs. Maximum number of participants: 16.

Risk based tax auditing is being thaught and implemented in many countries: the EU –Twinning project is running in Eastern Europe, the OECD is developing a training program for non-member states whereas CIAT has presented an Examination Handbook for Tax Administrations in March 2004.
Based on the real case study the workshoo will address the audit approach of the tax administration in the Netherlands. The participants will discuss the audit approach and conduct the tax audit.

During the course the participants will:

• Learn about the auditing process in general and about the Dutch specifics
• Do exercises on audit automation within the auditing process
• Acquire communication skills through investigations
• Find out more about systematic analysis of data files and other information
• Practice auditing methods in a structural way

Participants are expected to take an active part in the workshop activities. The success of the workshop is directly dependent on the participants’ active engagement in the discussions and conducting the audit. Some reading documents will be sent by e-mail prior to the course.

November 9

• Introduction to the course
• Preparation of the audit
• Introductory video about the cash registers and legislation
• The preliminary conversation with the entrepreneur (role playing by the lecturers where the participants will give feedback)
• Interview video with entrepreneur and auditor
• The auditing plan

November 10

• Conducting the auditing activities on the basis of the auditing plan (group exercise)
• Drawing conclusions

November 11

• Determining the strategy for the final interview with the entrepreneur
• The final interview (role playing by participants)
• Some Capita Selecta (dependent on the time availability)

Date: November 9 - 11, 2010
Location: Slovenia, Ljubljana, Cankarjeva 18, CEF

Application Closing Date: October 8, 2010

Topic: Tax Policy and Administration

The course will be delivered in English.

No fee is charged for the officials working in the public sector.

The participants or their sponsoring agencies are responsible for travel insurance and covering the costs of travel, accommodation and per diem.

Lunch, coffee and refreshments during the courses will be provided by the CEF.