Quality Assurance Review ensures GST audit process adherence and evaluates audit performance under the GSTAM framework. QAR evaluates Audit Commissionerates' compliance with the process-oriented audit framework in GSTAM 2019, treating audit quality as measurable by adherence to prescribed audit processes. The manual also emphasises auditor skill, balanced team composition, and senior-officer involvement as essential contributors to audit effectiveness and to be considered in QAR and Audit Performance Index assessments.
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Quality Assurance Review ensures GST audit process adherence and evaluates audit performance under the GSTAM framework.
QAR evaluates Audit Commissionerates' compliance with the process-oriented audit framework in GSTAM 2019, treating audit quality as measurable by adherence to prescribed audit processes. The manual also emphasises auditor skill, balanced team composition, and senior-officer involvement as essential contributors to audit effectiveness and to be considered in QAR and Audit Performance Index assessments.
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