Rajnish, generally vat audit is conducted by the same CA or advocate who normally prepare the monthly vat returns of the assesee, so in this case the things that are required to be taken care of during vat audit are: To make sure that all the purchases and sales that are recorded in our books correspond or match to the returns filed, .i.e.,there should be no difference between purchase and sale and related input and output vat data in your returns filed and the books maintained, then you have to do the detailed working of input credit carried forward to next yearwhich should tally with the input credit to be carried forward as shown in the last period return of the related financial year. If these things are tallied then there is no problem, and if there is some difference in the above data, then you will have to do the detailed working and carry out the detailed procedures to locate the differences and retify the same , which would depend upon the differences found.