Review of Selected Files - Manual for Quality Assurance Review (QAR) and Audit Performance Index (API), 2021 [CBIC] - GST

4.9 REVIEW OF SELECTED FILES The review of individual audit files should cover the following quality elements (discussed in Chapter 4) and should be conducted in the proforma as prescribed in Part-C of QAR format given in Annexure-II of this manual. 1. Preliminary desk review; 2. Audit plan; 3. Audit verification (consisting of Evaluation of Internal controls, Audit verification Technical issues) 4. Working papers; 5. Professional conduct; 6. Timeliness.