https://www.taxtmi.com/article/detailed?id=5209 Chartered accountants must exercise reasonable care and professional skill in tax audits, reconciling printed accounts with trial balances and base documents, obtaining confirmations or alternative evidence where practicable, and retaining signed working papers; failure to verify contradictory closing stock figures and to obtain sufficient evidence before certifying tax audit reports can constitute gross negligence and support disciplinary action. en-us Thu, 25 Jul 2013 07:53:50 +0530 Thu, 25 Jul 2013 07:53:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5209 Chartered accountants must exercise reasonable care and professional skill in tax audits, reconciling printed accounts with trial balances and base documents, obtaining confirmations or alternative evidence where practicable, and retaining signed working papers; failure to verify contradictory closing stock figures and to obtain sufficient evidence before certifying tax audit reports can constitute gross negligence and support disciplinary action. Articles Income Tax Thu, 25 Jul 2013 07:53:50 +0530 https://www.taxtmi.com/article/detailed?id=5209