Purpose of auditing tax returns or BIR Forms by the revenue officers whose names appeared on the face of a BIR's Letter of Authority

Q. 😁What are the purposes of the Revenue Officers whose names appeared on the face of a BIR's Letter of Authority?
A. 🥰 RAMO 1-2000. The purposes of auditing the books of accounts and other accounting records are (1) to ascertain the correctness and validity of entries, and (2) to determine the propriety of application of tax laws. Meaning, your GAAP-based (now, PFRS-based) financial statements, from the eyes of the Revenue Officers, are TOTALLY INCORRECT AND NOT TAX-LAW COMPLIANT. In EmelinoTMaestro's 30-year experience, your failure to align your documentation, bookkeeping and reportorial behaviour to our tax laws always resulted in getting a very BIG DEFICIENCY TAX ASSESSMENTS. Finally, in examining your books and records, our laws required these Revenue Officers to use only the Revenue Audit Memorandum Order in the conduct of their audit and investigation.