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Entertainment Audit Technique Guide

Entertainment Audit Technique Guide Publication Date - October 9, 2015 NOTE: This Guide is current through the publication date. Since changes may have occurred after the publ ication date that would affect the accuracy of this document, no guarantees are made concerning the te chnical accuracy after the publication date. Table of Contents Entertainment Audit Technique Guide .. 1 5 Chapter 1 - Background .. 5 5 Chapter 2 - Planning the Audit .. 8 General Approach to the Interview .. 8 Self-Employment Tax Considerations .. 10 Employee Versus Independent Contractor .. 10 Audit Techniques .. 10 Non-Filers .. 11 Chapter 3 - Income Issues.

Introduction. The purpose of this Entertainment Audit Technique Guide (ATG) is: • To provide an overview of the activities encountered in examinations of individuals in the entertainment industry. • To familiarize examiners with issues and terminology pertinent to individuals in the entertainment industry. • To assist examiners with their examinations by providing audit …

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