| This Comprehensive Guide to Statutory Audit of Banks has incorporated almost all matters relating to Bank Branch Audit and Bank Head Office Level Audit, based on authors’ practical experience of more than 30 years in Banking Sector. Some of the Topics covered are as under: v Audit Programme for Bank Branch Audit & H.O. Level Auditv Main Enactments of Banks & Banking Regulation Act, 1949v Accounting Standards applicable to Banksv Verification of Bank B/S and P&L A/c items for Statutory Auditv Checklist for Long Form Audit Report v Prudential Norms on Income Recognition, Asset Classification and Provisioningv Prudential Norms on Capital Adequacyv Checklist for Loans & Advances and their Classificationv FEDAI Rules and Foreign Exchange Transactionsv Standardized Checklist for audit under Computerised Environmentv Mitra Committee and High Level Group Recommendations on Legal Aspects of Bank Fraudsv RBI Guidelines on Prudential Norms for Classification and Valuation of Bank Investmentsv Status Report on Ghosh Committee Recommendations and Jilani Committee Recommendationsv Tax Audit in Banksv Exposure and other Norms for Primary (Urban) Co-operative Banksv Auditors’ Report on Bank Balance Sheet and on Consolidated Financial Statementv Notes on Accounts All matters are appended with necessary latest RBI guidelines and circulars etc. This book is a must for all Chartered Accountants, who are doing Statutory Audits of Banks. This book is also essential for Banks, Bank Officials, who are connected directly or indirectly with Statutory Audit of Banks. |
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