GST audit verification: reliance on internal controls guides scope, techniques, and documentation of audit findings. Audit verification under the GST Audit Manual 2019 aims to obtain and record audit evidence by verifying data and documents identified in the audit plan and desk review. Central to verification is assessment of internal controls-including ERP integration, recordkeeping, internal audit and inter-departmental linkages-to determine audit scope. Techniques such as walk-through testing and ABC analysis are used to prioritise and test transactions. Auditors must cross-verify submissions to other authorities, document findings and research in Working Papers, and record approvals for deviations from the audit plan.
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Provisions expressly mentioned in the judgment/order text.
GST audit verification: reliance on internal controls guides scope, techniques, and documentation of audit findings.
Audit verification under the GST Audit Manual 2019 aims to obtain and record audit evidence by verifying data and documents identified in the audit plan and desk review. Central to verification is assessment of internal controls-including ERP integration, recordkeeping, internal audit and inter-departmental linkages-to determine audit scope. Techniques such as walk-through testing and ABC analysis are used to prioritise and test transactions. Auditors must cross-verify submissions to other authorities, document findings and research in Working Papers, and record approvals for deviations from the audit plan.
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