Accounting aspects are developed during audits and the time spent dealing with books and records. Understanding the attitude and concerns of the taxpayer is enhanced by exposure to the information found in trade journals or general sources. The following sources are helpful in acquiring this exposure. Within the public library system you may find a CD-ROM news service with articles of interest and a search tool which will allow you to find those articles quickly and easily. Additionally, the library provides access to other library system databases.
Most libraries have a variety of periodicals on the shelf or in microfilm format.
Those on the shelf will probably be more current issues which are subsequent to events applicable to the tax return being audited. Microfilmed issues yield reference information which is contemporaneous to your audit. Our own bulletin boards provide internal information from many sources. Not only will you find all the MSSP documents you need, but also forums for discussion of specific interests. Internal as well as Internet e-mail is available for communication.