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Central Excise - Instructions regarding covering all audits by Central
Excise Officers under EA-2000 using new Audit Manual, Standard Audit Programme
and Working Papers
Circular
No. 598 Dated 9th November 2001
I
am directed to say that the Board has decided that all audits by Central Excise
Officers shall be conducted under EA-2000 using new Audit Manual, Standard Audit
Programme [As contained in Audit Manual as on 1st September, 2001) and Working
Papers. The traditional audit using old Audit Manual [1998 Edition] will be
phased out. Thus there will be only one type of audit with effect from 1st
January 2002.
2.
For the purpose of auditing units/ assessees paying duty below Rs. 1
crore from PLA from account current in a financial year, the new Audit Manual
and the Standard Audit Programme are suitable. However, the Working Paper has
been modified by Directorate General (Audit) to suit auditing of smaller units,
especially considering less complex accounting in such units and need for
optimising on time and man-power commensurate will requirements of checks. The
Board has directed the Directorate General (Audit) to urgently circulate the
simplified Working Paper.
3.
Since the Board has decided that there will be only one type of audit
w.e.f. 1st January 2002 (i.e. audit of the units paying duty Rs.1 crore will
also be -2- conducted on the basis of the new Audit Manual, Standard Audit
Programme and simplified Working Papers), the Commissioners and National Academy
of Customs Excise Narcotics (including the R.T.Is) will impart training to the
officers posted in Internal Audit of Commissionerates by 15th December 2001.
However, this training will be an on-going process and would cover other
officers also in due course so that the transfer of officers does not hamper the
audit work.
4.
The field formations may suitably be informed.
5.
Receipt of this Circular may please be acknowledged.
6.
Hindi version will follow.
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