How we conduct audits

If you are selected, an auditor will review your records at a CRA office (office audit) or at your place of business (field audit). The audit usually includes an examination of the following documents:

• information on file at CRA, such as the returns selected for audit, financial statements, audit reports from previous audits, if any and
• your business records including your ledgers, journals, bank accounts, sales invoices, purchase vouchers, and expense accounts

The auditor will contact you and either request that you send specific records to a CRA office, or arrange a convenient date and time to start the audit at your place of business.

If a field audit is required, on arriving at your place of business, the auditor will present an identification card. Before examining your records, the auditor may want to discuss the general nature of your business, or tour the premises to get a better understanding of the transactions recorded in your books.

Throughout the process, the auditor may need to get information and assistance from your employees, particularly those who do your accounting.