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Different types of Audits /Reviews under GST

October 3, 2019[2019] 110 26 (Article)
In a conventional sense, audit means scrutiny, verification of documents, events and processes in order to verify facts and to draw conclusions regarding the correctness of recording of facts and the efficiency of system under study. Today, the concept of audit in general has under gone change from a transactional audit to a risk based one.
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