Regulation 158 — Audit Regulations 2020
Original Rule Text
158. Attestation of data, information and documents forming evidence Where required by Audit, the auditable entity shall attest the data, information and documents kept in physical form/manually, forming the evidence.
What This Means
When audit requires it, the auditable entity must attest (authenticate/certify) the data, information, and documents that are kept in physical or manual form and that form part of the audit evidence. This ensures the entity takes responsibility for the authenticity and accuracy of the evidence being relied upon by audit. Attestation typically means the authorized officer signs or stamps the documents confirming they are genuine and accurate.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1The auditable entity must attest physical/manual documents when required by audit
- 2Attestation confirms the authenticity and accuracy of the evidence
- 3This applies to data, information, and documents in physical or manual form
- 4The requirement is triggered by audit's request — it is not automatic
- 5Attestation places responsibility on the entity for the genuineness of the documents
Practical Example
During an audit of the District Treasury in Lucknow, the audit team requests the Treasury Officer to attest photocopies of 50 payment vouchers that show irregularities in pension disbursements. The Treasury Officer signs each photocopy with the stamp 'Certified True Copy' and the date, confirming that these are genuine copies of the original vouchers. This attested evidence is then retained in the audit working papers to support the finding that pension payments were made without proper verification of life certificates.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can the auditable entity refuse to attest documents?▼
Does this apply to electronic records as well?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.