A more thorough explanation:

A field audit is a type of audit conducted by the Internal Revenue Service (IRS) at the taxpayer's business premises or lawyer's offices. It is a formal examination of an individual's or organization's accounting records, financial situation, or compliance with some other set of standards.

• An IRS agent visits a small business to review their financial records and ensure they are complying with tax laws.
• A team of auditors visits a large corporation to examine their accounting practices and financial statements.

These examples illustrate how a field audit involves a physical visit to the taxpayer's location to review their financial records and ensure compliance with tax laws or other standards.