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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

HM Revenue & Customs
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The Audit Process: PERCET

Whichever means of gaining assurance is chosen, and whatever audit method is used, the audit process must be carried out systematically. This systematic approach is referred to in DAS by the acronym PERCET (Planning/Preparing, Establishing, Recording, Confirming, Evaluating, Testing).