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of <h1>Quality Assurance Review Framework Establishes Comprehensive Scoring Methodology for Systematic GST Audit Performance Evaluation</h1> The a comprehensive methodology for Quality Assurance Review (QAR) and Audit Performance Index (API) in GST audits. It provides detailed guidelines and scoring criteria for evaluating audit performance across multiple stages, including general performance, individual audit file review, desk review, audit planning, verification, professional conduct, and timeliness. The manual covers aspects like database maintenance, audit planning, risk analysis, internal controls, documentation, taxpayer communication, and compliance with prescribed timelines and procedures.
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