Quality Assurance Review ensures GST audit process adherence and evaluates audit performance under the GSTAM framework. QAR evaluates Audit Commissionerates' compliance with the process-oriented audit framework in GSTAM 2019, treating audit quality as measurable by ... Summary
Quality Assurance Review ensures GST audit process adherence and evaluates audit performance under the GSTAM framework.
QAR evaluates Audit Commissionerates' compliance with the process-oriented audit framework in GSTAM 2019, treating audit quality as measurable by adherence to prescribed audit processes. The manual also emphasises auditor skill, balanced team composition, and senior-officer involvement as essential contributors to audit effectiveness and to be considered in QAR and Audit Performance Index assessments.
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