https://saiindia.gov.in/english/home/our_products/audit_report/Government_Wise/union_audit/recent_reports/union_performance/2011_2012/Indirect_Taxes/Report_no_25/glossary.pdf
TCWG - Those charged with governance
WR - Written representation
MRL - Management representation letter
Q/D - Qualified/ Disclaimer of Opinion
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