Prior to beginning work on this discussion forum, review the webpage, Audit Technique Guides (ATGs) (Links to an external site.).

The IRS publishes numerous Audit Techniques Guides (ATGs) to assist small business owners, tax practitioners, and IRS examiners through the audit process for various industries. After visiting and reviewing the Audit Technique Guides (ATGs) (Links to an external site.), select the ATG for an industry that interests you. Based on the ATG, discuss some common audit issues or concerns for businesses operating in that industry.