Para 7.3.32 — MSO (Audit)
Original Rule Text
7.3.32 Technical expressions and clichés should seldom be used; if, however, their use is unavoidable, they should be adequately explained. Dates should be mentioned when necessary for a clear presentation of the case and where the time sequence is relevant to the effectiveness of audit comments.
What This Means
Technical expressions and clichés should rarely be used in Audit Reports. When a technical term is unavoidable, it must be adequately explained so the reader can understand it. Dates should be mentioned only when they are necessary for clarity — specifically, when the chronological sequence of events is relevant to making the audit comment effective and understandable.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Technical expressions should seldom be used in Reports
- 2If a technical term is unavoidable, it must be explained adequately
- 3Clichés should be avoided in professional drafting
- 4Dates should be used only when the time sequence matters to the audit finding
- 5The goal is clarity for a non-specialist readership
Practical Example
An auditor drafts: 'The DDO failed to effect TDS on payments made under Section 194C.' The Audit Officer revises it to: 'The Drawing and Disbursing Officer did not deduct Tax Deducted at Source (TDS) — a mandatory income tax deduction — on contractor payments, as required under Section 194C of the Income Tax Act. This resulted in a potential tax leakage of Rs 12 lakh.' The technical terms are explained and the financial impact is clear.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What counts as a 'cliché' in audit drafting?▼
When are dates essential in an audit paragraph?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.