Quality Assurance Review format structures GST audit assessment into distinct parts to evaluate procedures, performance and grading. Quality Assurance Review format for GST audit assessment comprises five parts: Part A gathers general information about the Audit Commissionerate ... Summary
Quality Assurance Review format structures GST audit assessment into distinct parts to evaluate procedures, performance and grading.
Quality Assurance Review format for GST audit assessment comprises five parts: Part A gathers general information about the Audit Commissionerate (staffing, trainings, infrastructure) used only to inform quality enablers; Part B contains a general-performance questionnaire on staffing, group formation, taxpayer selection, DAR/FAR processes and follow-up; Part C contains a detailed file-level questionnaire assessing adherence to GST audit procedures and working papers; Part D sets out the grading framework; Part E records comments and recommendations.
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