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    <title>Working papers should be structured and maintained during an audit</title>
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    <description>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.</description>
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    <pubDate>Wed, 26 Mar 2025 15:12:00 +0530</pubDate>
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