Garment Manufacturers: Irs Audit Techniques Guide

The purpose of this Market Segment Specialization Program (MSSP) guide is to provide the examiner with general and technical background information and to recommend specific audit techniques to make future examinations of garment manufacturers more efficient and effective. Though some aspects of the exam will be no different than procedures and techniques used for other businesses, there are many other areas where industry information and specialized audit techniques can make a substantial difference in the final result of the examination. This guide is designed to supplement, not replace, an examiner's audit skills. It is not intended that an examiner locate and develop garment manufacturer issues without normal auditing procedures.