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Agreed-Upon Procedures: Excise Taxes

AIMD-98-78R Published: Feb 26, 1998. Publicly Released: Feb 26, 1998.
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Highlights

GAO reviewed whether the net excise tax collections and excise tax certifications reported by the Internal Revenue Service (IRS) for the fiscal year (FY) ended September 30, 1997, are supported by the underlying records.

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Accounting proceduresAuditing proceduresAuditing standardsCollection proceduresExcise taxesFinancial recordsTax administrationTax refundsAgreed-upon proceduresAgreed-upon procedures