Examination of books of accounts: systematic verification and preservation of audit evidence ensures compliant GST audit practice.

Examination of books of accounts requires systematic verification of data and documents against the audit plan, preservation of evidentiary material as office records (preferably electronic), and collection of authenticated physical or digitally signed copies relevant to audit queries. The audit officer must be familiar with the auditee's business pattern, trade practices and applicable GST provisions, adopt an unbiased and tactful approach, maintain confidentiality, and note technical lapses without pursuing those lacking revenue implication.

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