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DEFINITION OF AUDIT

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....rrectness of - (i) turnover declared (ii) taxes paid (iii) refund claimed (iv) input tax credit availed and (v) assessment of compliance with provisions of GST law and rules. 2.1 Principles of Audit: The basic principles of audit are - (i) conducting audit in a systematic and comprehensive manner (ii) scrutinizing the records maintained in the normal course of business with emphasis....

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DEFINITION OF AUDIT