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I want to know the procedure to conduct audit of export and

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(Querist)
20 January 2011 I want to know the procedure to conduct audit of export and import.
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CA Sanat Pyne

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CA Sanat Pyne (Expert)
20 January 2011 Audit of Import;

1. Check the Purchase order by the Company
2. Check the Bill of Entry specifying the details of goods received
3. Check the vendors invoice for amount in Foreign currency
4. Compare the same with the purchase order in all respects
5. Lastly check the amount of custom duty charged and accounting of the same

Audit of Export;

1. Check the purchase order issued by the Buyer
2. Check the invoice issued by the Client for supply of goods
3. Check the Bill of lading issued at the port of despatched.
4. Confirm the accuracy of the invoice with the above bill of lading.
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