Directorate General of Audit And Introduction to Quality Assurance Review And Audit Performance Index Programme - Manual for Quality Assurance Review (QAR) and Audit Performance Index (API), 2021 [CBIC]
Directorate General of Audit And Introduction to Quality Assurance Review And Audit Performance Index Programme - Manual for Quality Assurance Review (QAR) and Audit Performance Index (API), 2021 [CBIC]
Audit Commissionerate performance review requires QAR assessment of training, audit planning, taxpayer selection, MCMs, and supervisory approvals. A systematic review of an Audit Commissionerate's performance is conducted under the Quality Assurance Review framework using Part B parameters focusing ... Summary
Audit Commissionerate performance review requires QAR assessment of training, audit planning, taxpayer selection, MCMs, and supervisory approvals.
A systematic review of an Audit Commissionerate's performance is conducted under the Quality Assurance Review framework using Part B parameters focusing on induction and refresher training, audit planning and scheduling, taxpayer selection, routine monthly compliance meetings, and supervisory review or approval of audit plans; the QAR team collects and examines this information during its visit to the Commissionerate.
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