{"product_id":"farmers-irs-audit-techniques-guide","title":"Farmers: IRS Audit Techniques Guide","description":"\u003cp\u003eThis guide has been written to provide you with a general understanding of the farming operation. It is important to have an understanding of the various facets of a farm operation in order to adapt auditing techniques to different situations. Agriculture continues to be the major industry in many states. CAUTION: Agriculture is subject to both economic and weather fluxuations. Production and yeild differences may exist between different areas of the country or even within a state. Examiners need to be conscious of these elements that may affect the examination. There are several reasons why farming might lend itself to underreporting income. Some of these reasons are: 1. Most income is received from non-information return sources. 2. Crops are not sold on a daily basis. 3. Books may be very elementary (e.g., a single entry system). 4. There may be a lack of internal control since the farmer is responsible for receiving, recording and depositing all income. 5. There may be no internal controls...\u003c\/p\u003e","brand":"BooksWholesale","offers":[{"title":"Paperback","offer_id":44420349264033,"sku":"9781304134233","price":38.52,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0462\/1120\/3233\/files\/1jnd29pr-front-shortedge-384.jpg?v=1717977370","url":"https:\/\/bookswholesale.myshopify.com\/products\/farmers-irs-audit-techniques-guide","provider":"BooksWholesale","version":"1.0","type":"link"}