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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

The Audit Process: audit standards

The Department’s auditing standards for all taxes and were previously set out in S10-1 Departmental Audit guidance prior to it’s withdrawal in 2007. New guidance, Audit Standards is currently being developed to outline the approach ranging from systems based audit, used in the assurance of the larger traders, where assurance can be gained from the trader’s internal controls to a credibility or transaction based audit, or a mixture of them all.