The audit numbers for a new year do not start back at 1. The first audit number for 2014 will be the last audit number from 2013 + 1. If you go back into 2013 to make year end adjusting entries, the numbering will continue with the next audit number being the last audit number +1. Your year is 'closed out' when you have made your last entry for that year. Does this answer what you are asking?
Also, note that the fiscal year that you are currently working in is shown in the title bar (at the very top of the screen behind the file name) and on the dashboard immediately below today's date (in the top right corner of the dashboard).
