An ATO audit deals with identified tax risks through detailed verification of facts and evidence. It is generally more comprehensive and intensive than a risk review.
We help define the audit issues, reconcile the figures and organise the records into a clear evidence file that addresses the ATO position.
How we can help
Map the audit scope and timeline
Identify every entity, tax type, period, issue, information request and response date.
- Create an audit chronology.
- Track all requests.
- Separate each tax issue.
Perform detailed reconciliations
Trace lodged figures through ledgers, bank records, invoices, contracts and working papers.
- Explain differences.
- Test calculations.
- Identify record gaps early.
Build an indexed evidence file
Connect each factual proposition to a reliable source document and keep the response easy to navigate.
- Number every answer.
- Use a document index.
- Record what was supplied.
Respond to proposed findings
Test the ATO reasoning, facts, calculations and possible penalty or interest consequences.
- Correct factual errors.
- Address contrary evidence.
- Protect objection deadlines.
A clear process from consultation to action
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1
Initial consultation
We discuss the complete audit correspondence, scope, deadlines, key facts and available records during the paid consultation.
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2
Build the audit map
If further work is engaged, we organise the issues, requests, periods, figures and response dates.
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3
Reconcile and test evidence
We connect the lodged position to source records and assess factual, evidentiary and technical weaknesses.
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4
Prepare the audit response
The response and indexed documents are structured around the ATO questions and material issues.
What to have ready
- Every audit letter and information request.
- The audit scope and all deadlines.
- Relevant returns, ledgers and working papers.
- Bank records, invoices and contracts.
- Previous responses and ATO correspondence.
- A chronology of transactions and events.
ATO Review vs Audit: What Is the Difference?
Understand why an audit usually involves deeper verification, more detailed records and more intensive engagement than a review.
Read the guideFrequently asked questions
How is an ATO audit different from a review?
An audit generally examines identified risks in greater depth and verifies facts through more detailed evidence and contact.
What records can the ATO request?
The records depend on the audit scope and may include returns, ledgers, bank statements, invoices, contracts, working papers and explanations.
Can I ask for more time?
If more time is genuinely required, contact with the case officer may be appropriate. Do not assume an extension applies unless it is confirmed.
Can an audit close without an adjustment?
Yes. An audit may establish that no further action is required, or it may lead to corrections, amended assessments, penalties or interest decisions.
What if I disagree with the audit outcome?
Certain resulting assessments and decisions may carry objection or other review rights. Check each notice and deadline.