Thanks KC. Good article. One of my farm clients went through an audit last year - a very large dairy farmer. The audit started in January 2011 and wrapped up with "no change" in January 2012. I knew it would come out that way because we keep the books for the farmer. The thing that prompted the audit, according to the auditor, was the huge reduction in revenue from the year previous to the audit year. Very early on, I suggested the auditor check the historical milk prices but apparently he did not think that had any impact because he kept digging. I told the client, who is in his 70's, to give the auditor, who was in his perhaps late 20's, to give the auditor "a tour" of the farm. I think that sealed the deal. :)