Final answer:
A Field Examination is the type of IRS audit that requires advanced knowledge of internal revenue laws and accounting skills due to its comprehensive and in-depth nature.
Step-by-step explanation:
The examination that involves complex issues requiring more advanced knowledge of internal revenue laws and accounting skills is the Field Examination. Unlike correspondence exams which are conducted by mail for more straightforward issues or office examinations which are conducted in an IRS office but still don't typically deal with the most complicated cases, field examinations involve IRS agents conducting a comprehensive review of the taxpayer's entire return and usually going to the taxpayer's place of business or residence. Field exams can cover multiple tax years and involve a deep dive into the taxpayer's records, so advanced knowledge and accounting skills are much more critical than for the other types of examinations.