Section R. 205.2005 - Reasonable assurance for field auditsRule 5.
(1) Auditors shall obtain sufficient and appropriate evidence to provide reasonable assurance that the findings of the field audit have reasonably determined the tax liability of the audited person.(2) Auditors shall use professional judgment regarding the areas to be tested and the nature, timing, and extent of the testing to be performed.(3) Auditors shall use professional judgment in interpreting the results and evaluating the audit evidence.(4) Reasonable assurance is not absolute assurance. Absolute assurance is not attainable because of the nature of audit evidence and the fact that auditors must rely on evidence that is persuasive rather than convincing.(5) Reasonable assurance does not apply to an audit if the audited person does not have sufficient records or does not permit access to records. The auditor may then rely on the best available information to determine estimated tax due.Mich. Admin. Code R. 205.2005
2015 MR 9, Eff. May 13, 2015