GST audit transparency: auditors must promote voluntary compliance and use speaking working papers to verify records.

Auditors must adopt a balanced, industry aware approach focused on promoting voluntary compliance; guide registered persons to correct technical infractions without revenue implications and record them in working papers. Audits must be transparent, systematic and plan driven, concentrating on business records; auditors must form final views, maintain speaking working papers citing documentary evidence, and verify statutory records to check assessment and tax payment correctness.

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