ABSTRACT

Audit is one of those words we use tha t has a variety of meanings depending on its context. For students, audit m eans sitting in and observing a college course without receiving any credit. For Scientologists, audit is the pro­ cess of freeing oneself of past painful experiences using an E-meter. For taxpayers, the th reat of an audit causes an adrenaline surge and means finding receipts and trying

to remember why certain decisions were made on their tax returns several years ago.