It is a good practice to call the employer a couple of days before the audit. Calling before going to the audit appointment reminds the employer of the upcoming audit, and it gives the AE an opportunity to make sure that the books and records needed for the audit will be available. Confirming the audit date with the employer can also eliminate wasted time traveling to the employer's place of business and then discovering that the appropriate records are not available. The phone call also provides an opportunity for the AE to inquire about or to confirm directions to the employer's business location.
Occasionally, an audit notification letter is not received by the employer. When this happens, the AE may postpone the audit and send a second audit letter with a new audit date, or the AE and the employer may agree while talking on the telephone to conduct the audit on a certain date. When making the appointment by telephone the Auditor should cover key points including:
