What is meant by commencement of audit?

What is meant by commencement of audit?
Question 16
Bill
Assessment and Audit
Faq On GST (2nd Edition) Dated 31.3.2017
Q 16. What is meant by commencement of audit?
Ans. The term 'commencement of audit' is important because audit has to be completed within a given time frame in reference to this date of commencement. Commencement of audit means the later of the following:
a) the date on which the records/accounts called for by the audit authorities are made available to them

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