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of <h1>Key Objectives of GST Audit: Compliance, Standards, and Fairness</h1> The the principles of audit as per the Model All India GST Audit Manual 2023. The key objectives of GST audit include measuring compliance with GST laws, conducting audits in line with relevant notifications and circulars, and maintaining high audit standards. The audit process involves teamwork, risk assessment, development of audit plans, systematic review of returns and records, and providing auditees with a fair opportunity to present their views. Emphasis is placed on professional methodology, flexibility, and adherence to high standards of conduct throughout the audit process.
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