This guide provides you with a general understanding of farming operations so you will have the expertise necessary to communicate knowledgeably with farmers and/or their representatives. Farm operations can be quite varied as to the products, operating cycles, and degree of sophistication. It is important to have an understanding of the various facets of a farm operation so you can adapt your auditing techniques to each different situation. Life for the farmer in the 1990's has changed significantly from prior generations. Today's farmer often has a college degree in Agricultural or Horticultural Science, and uses computers and other technology. It is often necessary for many farmers and/or their spouses to be employed off the farm to provide an adequate income.