Workpapers support the creation of a tax return. Firms must provide
proper data for their work, through accurate documentation of the
position taken on a return and by providing authoritative support for
it. This documentation not only impacts the preparer, but is required by
the IRS to complete a proper audit of the return. Topics Discussed: •
Source of data for tax adjustments from books • Authority documentation
• Case studies – good and bad workpapers