Para 7.2.10 — MSO (Audit)
Original Rule Text
7.2.10 As far as possible, the entry of an objection, whether in the Objection Book or in the Objection Statement or the Audit Note, should be fully descriptive so that there should ordinarily be no necessity to refer again to the connected voucher or account.
# Objections that need not be registered
What This Means
When recording an audit objection in the Objection Book, Objection Statement, or Audit Note, the entry should be detailed and self-contained enough that there is normally no need to go back and look at the original voucher or account document again. This saves time and makes the records independently useful for tracking and review.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Objection entries must be fully descriptive and self-contained
- 2The aim is to eliminate the need to refer back to original vouchers or accounts
- 3Applies to entries in the Objection Book, Objection Statement, and Audit Note
- 4Helps speed up clearance by providing all necessary information upfront
Practical Example
Instead of writing 'TA claim of Shri X is objectionable — see voucher no. 456,' the auditor records: 'TA claim of Shri X, AAO, dated 15-Jan-2026, voucher no. 456, Rs 8,500, objected as mileage claimed at higher rate (own car) without competent authority sanction; admissible amount Rs 5,200, excess Rs 3,300 for recovery.' This complete entry allows any reviewer to understand and act on the objection without pulling the original voucher.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why should objection entries be fully descriptive?▼
Is there a prescribed format for how descriptive the entry should be?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.