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of <h1>GST Audit Working Papers Must Be Systematically Structured, Clear, and Comprehensive to Support Transparent Evidence Trail</h1> Working papers in GST audits must be systematically structured and maintained. They should be clear, legible, and organized, providing a comprehensive audit trail. Papers must support audit findings, include relevant evidence, cross-reference significant items, link results to supporting documents, disclose material information, and ensure follow-up actions are taken. The goal is to create a transparent and verifiable audit documentation process.
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