Audit Techniques Guide

An Audit Techniques Guide (ATG) is a resource developed by tax authorities to help auditors review and analyze various types of businesses and industries. It offers guidelines, methods, and examples to assess financial records accurately and identify potential discrepancies or non-compliance with tax laws. Essentially, it serves as a toolkit for auditors to ensure thorough and consistent examinations, promoting fairness in tax administration. ATGs cover specific topics, such as income reporting, expenses, and industry practices, helping auditors apply best practices in their audits.