Would appreciate a list of questions IRS will be asking when auditing a small business. Looking for a detailed and comprehensive list
Thank you,

Be serious! I could write a book listing all the potential questions an IRS auditor could ask on a small busienss return.

The type of questions asked will be driven greatly by the nature of the business. Someone running a service business (tax preparation, doctor's office, temp agency) will have different deductions than someone who runs a retail outlet or a construction business.

If you are anticipating an audit may I suggest you contact the professional who did your returns.

If, for some strange reason, you did not hire a professional to this task hire one now who is familiar with audit preceedure; it will be money well spent.