Arpit Shah
(Accountant)
(21438 Points)
Replied 03 October 2015
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
chetan
(ca)
(45 Points)
Replied 03 October 2015
Delshad Madan
(CA)
(32 Points)
Replied 03 October 2015
TCWG - Those charged with governance
WR - Written representation
MRL - Management representation letter
Q/D - Qualified/ Disclaimer of Opinion