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The Auditing and Assurance Standards Board of the ICAI has on 28.02.2014 released a Guidance Note on Audit of Banks, 2014 Edition.

The revised Guidance Note deals with all the recent important developments that have taken place in the banking sector. It incorporates the guidance for the statutory auditors at branch as well as central level w.r.t. the various circulars of the Reserve Bank of India as well as important pronouncements of the Institute. The Guidance Note has been totally revamped to make it more reader-friendly.

The ICAI has also made available a list and link of Master and other relevant Circulars of RBI, drafts of engagement Letter to be sent to the appointing authority of the Bank, format of audit report, written representation Letter to be obtained from the branch management and several other useful information.

A print copy of the Guidance Note (together with CD) can be purchased from the office of the ICAI for a nominal price of Rs. 750.

There is no doubt that the said Guidance Note is a must-have for all professionals engaged in bank audits.

One Response to “ICAI Guidance Note on Audit of Banks 2014”

  1. Meri Pustak Says:

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