All fields of it are included in the new file. VATS is selected as the Secondary database for Join. The vouchers are identified with the information of these fields. Matching alternative 'Matches only' is selected. It is easy to calculate VAT per cent.
Monthly figures vary normally because of adjustments made to accounts.
The analysis is not ready yet. The auditor should find the reasons, why VAT per cent is much lower during summer months than during other months. Thus, on one hand business account should be one of those to be used in tabulation. On the other hand, as VAT and VAT related sales are related through same vouchers, voucher type should be another field for tabulation. Now the auditor knows that there is likely a departure in determing VAT in VAT related sales.