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of <h1>GST Audit Manual Reveals Detailed Guidelines for Documenting Verification Steps and Evidence Collection Process</h1> A manual for GST audit procedures outlines the preparation and verification of working papers. Auditors must carefully document audit steps, observations, and conclusions with supporting evidence. Working papers should be completed by auditors, not the registered entity, and submitted with the draft audit report. Supporting documents must be annexed with cross-references to the working papers.
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