This document discusses auditing Drupal sites. It explains that audits involve reviewing a Drupal implementation to evaluate it for various reasons such as acquisition, implementation verification, vendor management, or support. The author provides tips for conducting audits, including getting the full source code and database, understanding the architecture, focusing code reviews on important areas, benchmarking performance, and objectively reporting findings without criticism. Audits require expertise in Drupal, programming, security, and other areas, and references are important for credibility when selling audit services.