4.10.3.7.2.2 Schedule M2: Audit Techniques for S Corporations.4.10.3.7.2.1 Schedule M2: Audit Techniques for C Corporations.4.10.3.7.1.3 Schedule M1: Audit Techniques for Partnerships.4.10.3.7.1.2 Schedule M1: Audit Techniques for S Corporations.4.10.3.7.1.1 Schedule M1: Audit Techniques for C Corporations.4.10.3.6.6 Step 6: Reconciling the Taxpayers Books and Records to the Tax Return.4.10.3.6.5 Step 5: Determination of Depth of Examination of Taxpayers Books and Records.4.10.3.6.4 Step 4: Determination of the Taxpayers Method of Accounting.4.10.3.6.3 Step 3: Determination of Accounting Period.4.10.3.6.2 Step 2: Taxpayer Explanation of Books and Records.4.10.3.6.1 Step 1: Determination of Available Books and Records.4.10.3.6 Examination of the Taxpayers Books and Records.4.10.3.5.6.2 Unreliable Books and Records.4.10.3.5.6.1 Reliable Books and Records.4.10.3.5.6 Re-evaluating Scope and Depth of the Examination.4.10.3.5.5.1 Evaluation Methods and Tests.4.10.3.5.5 Summary of Internal Control Evaluations.4.10.3.5.4.3 Vertically Integrated Industries.4.10.3.5.3 Key Steps for Evaluating Internal Controls.4.10.3.5.1.1 Evaluation of Internal Controls in a Small Business Environment.4.10.3.5.1 Purpose of Evaluating Internal Controls.4.10.3.5 Evaluating the Taxpayers Internal Controls.4.10.3.4.5.2 Other Inspections of the Taxpayers Residence.4.10.3.4.5.1 Inspection of a Business in the Home.4.10.3.4.5 Inspection of a Taxpayers Residence.4.10.3.4.4 Examples for Tours of Business Sites.4.10.3.4.3 Audit Techniques for Tours of Business Sites.4.10.3.4.2 Conducting Tours of Business Sites.4.10.3.4.1 Authority to Conduct Tours of Business Sites.4.10.3.4 Tours of Business Sites and Inspection of Residences.4.10.3.3.9 Group Manager Concurrence Meeting (SB/SE Revenue Agents Only).4.10.3.3.8 Mutual Commitment Date (SB/SE Revenue Agents Only).4.10.3.3.7.2 Request for Representation - Suspension of Interview.4.10.3.3.6 Requests to Audio Record Interviews.4.10.3.3.3 Preparation and Planning for Interviewing.4.10.3.3.1.2 Corporate and Partnership Examinations.4.10.3.3 Interviews: Authority and Purpose.