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About the Book This book supplements and expands the concepts, guidelines, principles, details and working methods in the GST Audit Manual published by the government wherever it was felt that there is a need.This book is divided into 12 chapters as follows:Chapter 1: Overview of GST LawChapter 2: Objectives, principles and statutory provisions of department auditChapter 3: Selection of taxpayers for auditChapter 4: Preliminary work – Before allocation of auditChapter 5: Preparation for audit with the help of available and collected data and desk reviewChapter 6: Audit verification – conduct of auditChapter 7: Audit report and follow upChapter 8: How to Read Financial Reports/StatementsChapter 9: Relevant Accounting Standards for the purpose of auditorsChapter 10: Important decisions relevant for auditChapter 11: Common errorsChapter 12: Modus operandi of frauds and detection of GST frauds KEY FEATURES Includes drafts of letters to tax payers. Contains detailed internal evaluation questionnaire. Samples of walk through, audit plan, tables for trend and ratio analysis. Details of verification work in the office before audit and during audit. Covers latest case laws relating to audit and GST issues. Contains guidance on'How to read financial reports?'Discussion of relevant Accounting Standards. |
