Business and personal returns are selected for audit via several methods. These include:Computer scoring: Some returns are selected for computer scoring, during which a computer calculates the potential for change (during/after an audit) or the potential of unreported income. The returns with high scores are then screened by revenue agents and some are selected for audit.Information matching: Some returns are selected because information reported on the return does not match payer reports (W-2, 1099, 1099-K).If a taxpayer or business is suspected of participating in an abusive tax scheme, their return may be selected for audit.Your company's tax return may be selected for audit if something suspicious turns up during an audit of a partner or investor.Your company's tax return may also be selected for audit in relation to local compliance projects/screenings.Returns are also randomly selected for audit. You can read more about this topic on the IRS website: http://www.irs.gov/Businesses/Sm...