The duties of tax administrators include the following aspects. Tax source management: including market inspection, tax household registration management, assisting taxpayers in tax registration and collecting taxpayer information; Tax collection management: including reasonably determining the taxpayer's tax collection method, urging tax payment, and checking whether the taxpayer's declaration is timely and accurate and whether there is any abnormality. Invoice management: including checking the types of tickets used by taxpayers, the number of invoices collected, checking whether the use of invoices is standardized, and handling general invoice violations. Data management: including all taxpayers' declaration data, invoice collection data, change data, tax inspection and evaluation conclusions, etc., which should be sorted, bound and filed at the end of the year. Tax service: including tax policy propaganda, answering difficult questions, providing tax consultation, and providing tax management suggestions for taxpayers. Generally, provide all kinds of tax-related help and assistance according to the needs of taxpayers. Tax assessment: Conduct desk analysis according to the taxpayer's declaration data, interview the taxpayer if any doubt is found, visit the taxpayer's production and business premises on the spot if necessary, or consult the taxpayer's account books of the current year. You ask whether it is their duty to audit the accounts, which means that, yes, tax administrators can consult taxpayers' books. However, in order to protect the legitimate rights and interests of taxpayers, the tax policy stipulates that: tax officials should generally consult the taxpayer's account books of the current year at the taxpayer's production and operation place, and may not transfer the account books from the tax authorities. In addition, if it is really necessary to consult the account books of the current year, it should be reported to the director of the Municipal State Taxation Bureau for approval. The general situation here is mainly about special VAT invoices or major tax evasion. Therefore, under normal circumstances, the tax administrator can't find the taxpayer's books of the year. The accounting books of previous years are generally checked by the inspection bureau, but they also need the approval of the county director and must be returned within 90 days. I don't know if you are satisfied with my answer.