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