An accounting audit enables the tax authorities to verify, on the spot, the sincerity and probative value of accounting entries, to check the regularity of the declarations made, and to make any necessary corrections. This procedure is subject to strict legal constraints.The book provides a clear analysis of the Administration's legal powers, as well as the rights and guarantees of the audited taxpayer, backed up by a reasoned bibliography that provides the keys to each question.Readers will find answers to their questions on :- The beginning of an accounting audit,- On-site audit operations- The conclusion of the on-site intervention- how to defend yourself in the event of disagreement.