Quality Assurance Review guides audit officers in using the Audit Performance Index to standardise and improve GST audit quality. The manual prescribes use of the Quality Assurance Review framework and the Audit Performance Index to standardise GST audit procedures and evaluate audit quality. It is intended for headquarters and zonal audit officers, audit commissionerate staff, and senior commissioners overseeing audit, serving as a reference guide and quick commentary to support consistent application of API metrics and QAR techniques for audit oversight and improvement.
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Quality Assurance Review guides audit officers in using the Audit Performance Index to standardise and improve GST audit quality.
The manual prescribes use of the Quality Assurance Review framework and the Audit Performance Index to standardise GST audit procedures and evaluate audit quality. It is intended for headquarters and zonal audit officers, audit commissionerate staff, and senior commissioners overseeing audit, serving as a reference guide and quick commentary to support consistent application of API metrics and QAR techniques for audit oversight and improvement.
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