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<h1>Transition from Traditional Audits to Excise Audit-2000: Systematic Scrutiny and Risk Analysis under Central Excise.</h1> The text discusses the audit processes under Central Excise, focusing on the transition from traditional audits to the Excise Audit-2000 (EA-2000). Traditional audits involved checks like factory visits and stock-taking but were deemed inadequate. EA-2000, implemented in 2002, emphasizes systematic scrutiny of private records and involves steps like desk reviews, internal control evaluations, and revenue risk analysis. The process includes selecting assesses, preparing audit plans, verifying records, and summarizing findings. Additionally, it covers CERA audits by the Comptroller and Auditor General and special audits for valuation and Cenvat credit, detailing procedures and responsibilities.