Publication Date - August, 2005
NOTE: This guide is current through the publication date. Since changes may have 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 (ATG) 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 please refer to the PDF version.
Table of Contents
Chapter 1: Description of the Retail Industry
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Purpose for the ATG
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Description of a Retailer
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What Retailers Do
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Demographics of Retail Industry
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Retail Entities
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Useful Retail Web Sites
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Unique General Industry Terminology
Chapter 2: General Issues in Retail
Chapter 3: Examination Techniques for Secific Industries
Electronic Business, Online Retail
Video/DVD Rental Business
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Introduction
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Income
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Cost of Goods Sold
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Expenses
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Glossary
Gasoline Service Stations
Independent Used Automobile Dealerships
Direct Sellers
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Introduction
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NAICS Codes and The Direct Selling Industry
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Income Issues
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Gross Receipts
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Form 1099-MISC
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Expenses Issues
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Partnership v. Sole Proprietorship
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Employee v. Independent Contractor
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Profit V. Not-For-Profit Issue
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Nine Factors and Analysis
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Examination Practices
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Web Sites for Assistance
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Code, Regulations, Revenue Ruling and Court Cases
Chapter 4: Examination Techniques for the Food and Beverages Industries
Retail Liquor Industry
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Introduction
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Income
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Cost of Goods Sold
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Statistics
Mobile Food Vendors
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Introduction
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Income
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Cost of Goods Sold
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Expenses
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Glossary
Pizza Restaurants
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Income
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Cost of Goods Sold
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Expenses
Restaurants and Bars
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Introduction
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Income
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Additional Income Issues
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Bar Income
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Cost of Goods Sold
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Expenses
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Web Sites
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Glossary
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Statistics
Grocery Stores
Chapter 5: Code, Regulations and Revenue Rulings, Procedures, Court Cases, and IRMs
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