RE: Agents don't know what triggers audits..

Believe what you believe in.  Of course I know how audits are picked.  Computers kick out returns, humans decide whom to audit.  It's been that was for years.

I said "shed some light on".  Auditors know or have a feel of more than you think. 

Another audit, during the audit, there was a certain line of inquiry.  At the exit conference, the auditor pinpointed on my client's practice.  Donut shop.  The owner tossed the small changes (for a donut or two) in a can instead of keying in the cash register.  One of the regulars was an IRS agent.  She reported it.  An audit mandate was to ask the TP about the cash receipt procedures.  Turned out client had a daily entry into the cashier of a lump-sum at the end of the day and claimed that was from the can.   I never knew about the can until the audit.  No adjustment there.   

Auditors knew more about the case than what you think.