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    <title>Dealing with the auditee</title>
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    <description>The primary objective of a GST audit is the cost effective and transparent quantification of revenue shortfalls; audit officers act as the principal channel of communication between the tax administration and the auditee and must maintain a cooperative, professional relationship, recognize auditee rights to uniform and transparent application of law and courteous treatment, and explain regulatory requirements. Audit engagement can improve compliance, correct accounting and internal control deficiencies, and reduce disputes, and officers should adopt a tactful, non arrogant approach using available manuals and guides.</description>
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