A Practice Note discussing audits conducted by US Customs and Border Protection (CBP) of importers of goods into the US, including Focused Assessments (FA), Quick Response Audits (QRA), and Risk Analysis and Survey Assessments (RASA) (formerly known as Audit Surveys). The Note discusses CBP's general audit planning process, the criteria CBP examines when selecting audit candidates, the subject matter areas typically reviewed in an audit, including CBP's Priority Trade Issues (PTI), and steps an importer can take to effectively prepare for a CBP audit.