Quality assurance review standards require specified audit file elements to ensure comprehensive and consistent audit evaluation. The QAR manual requires review of individual audit files using the Part C proforma (Annexure II) to evaluate: preliminary desk review; audit plan; audit ... Summary
Quality assurance review standards require specified audit file elements to ensure comprehensive and consistent audit evaluation.
The QAR manual requires review of individual audit files using the Part C proforma (Annexure II) to evaluate: preliminary desk review; audit plan; audit verification including evaluation of internal controls and technical issues; working papers; professional conduct; and timeliness to ensure standardized quality assessment of GST audit files.
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