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<h1>Comprehensive Quality Assurance Framework Introduces Scientific Methodology for Enhancing GST Audit Performance and Transparency</h1> A new manual for Quality Assurance Review (QAR) and Audit Performance Index (API) was developed to align with GST audit procedures. The document aims to provide a scientific, transparent assessment of audit performance across tax commissionerates. It introduces a comprehensive evaluation methodology focusing on qualitative and quantitative parameters, with objectives to improve audit quality, minimize subjectivity, and enable performance comparison and improvement.