Definicija: examination of the taxpayer's books and records to determine whether taxes are being correctly reported

Definicija: field audit is one that takes place at a taxpayer’s premise. It involves the examination of the taxpayer’s business records

Definicija: process in which tax authorities check a company's records to verify the accuracy of its reported revenues. It includes reviewing income statements, balance sheets, cash flow statements, accounts receivable ledgers, and other financial documents against the company's tax returns