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The majority of IRS audits (vast majority) and through a matching program.

1099's, W-2's K-1's etc to tax return.  So number one rule reports all documents associated with your return.

Next main catagory is Earned Income Tax compliance, as there is some abuse in this area due to being a refundable credit.

Then after that it is many things that can impact it, a loss from a business, contributions high compared to income, relationship of income to items on the return.

The Audit Meter is an educated guess of what IRS may look at.  

It is good to be cautious and you always want to be able to support whatever is on the return.

Note: I have no way of seeing your return (nor should I) so I cannot tell you if your audit risk is high or low.  However if you have a W-2 and a child you claim and not much else, you have a pretty low audit risk.