Quality assurance review standards require specified audit file elements to ensure comprehensive and consistent audit evaluation. The QAR manual requires review of individual audit files using the Part C proforma (Annexure II) to evaluate: preliminary desk review; audit plan; audit verification including evaluation of internal controls and technical issues; working papers; professional conduct; and timeliness to ensure standardized quality assessment of GST audit files.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Quality assurance review standards require specified audit file elements to ensure comprehensive and consistent audit evaluation.
The QAR manual requires review of individual audit files using the Part C proforma (Annexure II) to evaluate: preliminary desk review; audit plan; audit verification including evaluation of internal controls and technical issues; working papers; professional conduct; and timeliness to ensure standardized quality assessment of GST audit files.
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