Evidence Beats Memory

If the audit trail depends on a person's memory, the control is incomplete. Source Preserve the data extract or report version used for the filing. A later ERP refresh or revised trial balance is not the same evidence. Treatment Keep the memo, statute reference, policy note, or documented judgment that explains why the tax treatment was selected. Reperformance Tie the calculation to the filed output and retain proof of review. The best workpaper lets a new tax professional trace source to return without guessing.

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