NOTE: This guide is current through the publication date. Since changes may hav occurred after the publication date that would affect the accuracy of this document, no guarantees are made concerning the technical accuracy after the publication date.
This Audit Techniques Guide is presented in several chapters. These chapters can be accessed and then printed by following the links in the Table of Contents below. To print the entire ATG follow this link to the pdf version.
Table of Contents
Chapter 1 - General Focus, Procedures and Getting Setting Starting
Chapter 2 - Books and Records
Chapter 3 - Balance Sheet
Chapter 4 - Inventory
Chapter 5 - LIFO
Chapter 6 - Alternative LIFO for Auto Dealers
Chapter 7 - Extended Service Contracts and Aftermarket Products
Chapter 8 - Producer Owned Reinsurance Company (PORC)
Chapter 9 - Advertising Associations
Chapter 10 - Sales of Dealerships
Chapter 11 - Related Finance Companies
Chapter 12 - Passive / Non-Passive Considerations
Chapter 13 - Voluntary Employees' Benefit Associations (VEBA)
Chapter 14 - Other Auto Dealership Issues
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