As you said in the class,there are two types of engagements in PSU Audits like Direct Reporting Engagement & Attestation Engagement.
If we take the Income Tax/GST Audit it involves measuring the subject matter information against the criteria specified by the Department(relating to the law).
Can we say that it is the Direct Reporting Engagement in general without considering the specific aspect of PSU?
First of all classification of work intp DRE & AE is relevant only for PSU Chapter, no need to extend it to other chapters. Further GST audit is AE, Income Tax Audit form 3CA / 3CB / 3CD is also AE. As all information is to be prepared by client and we are suppose to report on there reliability. So client is doing the work of preparing all documents (measuring) taking into consideration requirements, we are simply reporting on statements given my management so it is AE