Working papers should be structured and maintained during an audit - Goods And Services Tax Audit Manual 2019 [CBIC] - GST

5.10 Working papers should support the audit effort and results. They should: i. Be clear, concise, legible, organized, indexed, and cross-referenced; ii. Disclose the audit trail and techniques used in the examination of each significant item; iii. Support the conclusions reached and cover all queries raised; iv. Include audit evidence (e g., copy of a financial statement, an invoice, a contract, a bank statement, etc.) to support the assessment; v. Link results to supporting working papers e.g. the objections identified in the working papers must agree with the summary of audit results or statement of audit objections and the audit report; vi. See that audit reports are clear and disclose all material and relevant information; and vii. Take follow up action.