Auditable items are physical components owned by a company.
Data center companies can be set up as items in order to capture the relationship between assets and owners, but those items are typically not considered for auditing.
For example, the data center model looks like an inverted tree structure, starting with a top-level node such as Company. A Company node has child assets such as Racks and Servers. These top-level assets are auditable and can contain several levels of children. The audit occurs from the top-level asset downwards until a child is reached that has no more children.
Before beginning an audit, make sure that the relationships between your items are set properly. See Assigning a parent and Assigning children for more information.