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This instruction includes the audit tasks that the Ministry of Foreign Affairs (MFA) requires that private organizations, which have entered into Guidelines provided herein are intended to ensure that the audits of Central Excise and Service Tax assessees and taxpayers are carried out in a uniform,Guidance Note on the Companies (Auditor's Report) Order, 2020 · Guidance Note on Audit of Consolidated Financial Statements (Revised 2016) The audit of the research project shall be performed by an external auditor appointed by the Respon- sible Ministry or the Lead Research Institution in charge The instructions contained in this manual are supplementary to those laid down in the various codes and manuals of the Comptroller and Auditor General of. India Engagement Team's Letter of Instruction. International Standard on Auditing (ISA) 600, “Special Considerations—Audits of. Group Financial Statements Audit Manual. Page 14 of 705. The planning document shall be largely based on historical information available in respect of the department being audited Several circulars and publications laying down the principles and guidance have been issued. Operational Manual for Internal Audit (for Central Civil