Working papers must support audit conclusions and link evidence to findings, ensuring clear reports and follow-up. Working papers in a GST audit must be prepared and maintained to substantiate audit efforts and results: they must be clear, concise, legible, organized, indexed and cross referenced; disclose the audit trail and techniques used for each significant item; include supporting evidence such as financial statements, invoices, contracts and bank statements; support conclusions and cover queries raised; and link identified objections to the summary of audit results and the audit report, enabling clear reports and follow up action.
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Provisions expressly mentioned in the judgment/order text.
Working papers must support audit conclusions and link evidence to findings, ensuring clear reports and follow-up.
Working papers in a GST audit must be prepared and maintained to substantiate audit efforts and results: they must be clear, concise, legible, organized, indexed and cross referenced; disclose the audit trail and techniques used for each significant item; include supporting evidence such as financial statements, invoices, contracts and bank statements; support conclusions and cover queries raised; and link identified objections to the summary of audit results and the audit report, enabling clear reports and follow up action.
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