the object for the purposes the trust is formed.refer the trust deed for this.
check the transaction in bank related to payment made to trustees and see if there's no personal profiteering done
check the expenses incurred in detail with supporting and proper authorization to ensure that they are incurred only for the objects of trust. if trust us claiming expenses towards Capital expenses then no depreciation is claimed again
ensure that trust expenses 85% of income and if not proper arrangements approvals are available for accumulation of funds for said purposes
You have to consider the points for audit of trust as mentioned below 1) Refer the trust deed 2) additional services 3) additional fees 4) administration expenses 5) Constitution of the trust (compliance) 6) investment made by it 7) inventory 8) depreciation/donation 9) capital expenses 10) facility provided by it 11) interest/dividends income 12) income tax refunds