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How to undertake a VAT or sales tax audit?
Will it be adequate to review the quarterly VAT returns only or some sampling will be required on input and output tax invoices?
If you mean a compliance audit of tax undertaken by a tax authority, you are asking in the wrong forum – though I don’t know if this examinable in TX (F6).
If you mean in the audit of financial statements, it would come down to materiality. In principle, tax liabilities, whether for PAYE/NIC, VAT or corporation tax will be audited as for any other liabilities. However, apart from payroll deductions, these are not even touched on in the AA syllabus.