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The purpose of the guide is to provide the examiner with techniques to audit manufacturing businesses in an efficient, effective, and intelligent manner. These audit techniques are outlined in a step-by-step fashion and explained in detail. Basic audit steps such as reconciliations, balance sheet analysis, and the initial interview have been integrated into this guide so that an examiner can read a training manual or the Internal Revenue Manual (IRM) and see how audit steps are implemented in the course of an audit. Every attempt was made to include citations from the Internal Revenue Code, Treasury Regulations, Revenue Rulings and Procedures, and the IRM so the examiner could be assured of locating the basis of any conclusion drawn. Much of the information will be a basic review for many experienced examiners. However, this guide has some specialty items that will help them.