Audit Risk Benchmarking Skill Compares a taxpayer's financial ratios (expense/income, labour costs, rent, motor vehicle) against ATO-published small business benchmarks for their ANZSIC industry code. Generates a risk profile without recommending behaviour change. When to Use - Assessing ATO audit probability before lodgement - Identifying expense ratios that deviate from industry norms - Preparing documentation for items outside benchmark ranges - Pre-engagement risk assessment for new clients - Annual compliance health check Key Principle ATO benchmarks are DESCRIPTIVE, not NORMATIVE. Being…