Discover the 8 key mental skills top auditors use: remembering patterns, understanding the business story, connecting financial data, 360-degree thinking, mental math, reasonableness testing, subconscious problem-solving, and constant questioning. This is how they spot errors beyond the checklist.
A detailed guide to scrutiny assessments under Section 143(2) — learn how cases are selected, how to respond under the faceless scheme, and remedies after assessment.