A normal audit is for one calendar year. If there is an exception, however, the audit may cover three or more calendar years. The auditor will explain the situation to you. A. Records reviewed include payroll records, W-2s, 1099s, IRS, state Department of Revenue records, and general disbursement records, such as your check record journal, invoices, and canceled checks. It depends on the number of employees, the condition of your records, and any irregularities that are found.
Some audits take three to four hours.
Others will take longer. The auditor will best be able to answer this question in the detail you need. The audit will occur wherever the records are kept. Often this is the employer's office, but sometimes the records are at an accountant's office. If you prefer, you may bring your records to the auditor's office.