The Port Project
(282K)  (81 pages)
Provides examiners assistance in auditing industries related to coastal and inland waterways.  

Retail Liquor Industry 
(299K)  (75 pages)
Overview of the industry with respect to the state of Massachusetts . Provides examiners with background information on the industry. 

Scrap Metal Industry 
(245K)  (80 pages) 
Provides overview of industry, glossary and examination techniques for both purchasers and sellers of scrap metal. 

Shareholder Loan (ATG) 
(254K)  (35 pages)
This guide has been developed to provide guidance in addressing arm's length concerns, the timing of interest recognition, and the allocation of interest and principal. This guide addresses only issues regarding loans to shareholders. 

Sports Franchises 
(411K)  (126 pages)
Focuses on major league franchises. Potential issues may include revenue (sponsorship, broadcast, season tickets), strike fund payments, stadium issues, player contracts, purchase/sale of franchise, league expansion, etc.

Taxicabs
(294K)  (26 pages) 
Provides a formula for reconstructing income/gross receipts. Also discusses employment tax issues. 

Tobacco Industry
(174K)  (90 pages)
Focuses on techniques for examining tobacco farmers, dealers and warehouse operations. 

Tour Bus Industry 
(187K)  (25 pages)
Includes charter tours, scheduled daily tours, airport shuttle, limousine service and car rental agencies paying mostly cash commissions for reservations and referrals made by hotel employees. 

Trucking Industry
(433K)  (114 pages)
Overview of the industry includes freight forwarders, shipper's agents, consolidators, break-bulk agents, custom house brokers, distributors and warehousers.

Veterinary Medicine (227K)  (103 pages)
Overview of industry includes discussion of types of business entity (especially personal service corporation); cash vs. accrual method of accounting; and inventory vs. supplies.