https://www.taxtmi.com/manuals?id=7874 Auditors must adopt a balanced, industry aware approach focused on promoting voluntary compliance; guide registered persons to correct technical infractions without revenue implications and record them in working papers. Audits must be transparent, systematic and plan driven, concentrating on business records; auditors must form final views, maintain speaking working papers citing documentary evidence, and verify statutory records to check assessment and tax payment correctness. en-us Wed, 26 Mar 2025 14:19:00 +0530 Wed, 26 Mar 2025 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7874 Auditors must adopt a balanced, industry aware approach focused on promoting voluntary compliance; guide registered persons to correct technical infractions without revenue implications and record them in working papers. Audits must be transparent, systematic and plan driven, concentrating on business records; auditors must form final views, maintain speaking working papers citing documentary evidence, and verify statutory records to check assessment and tax payment correctness. Manuals GST Wed, 26 Mar 2025 14:19:00 +0530 https://www.taxtmi.com/manuals?id=7874