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Central statutory audit

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(Querist)
25 May 2013 Dear Sir/ Ma'am,

What is the meaning of 'Central Statutory Audit'..??
How is it different from 'Statutory Audits'..??
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C A S.S.Agarwal, M.Com.,LL.B,

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C A S.S.Agarwal, M.Com.,LL.B, (Expert)
14 July 2013 Central Statutory Audit is for Banks. Banks have several branches and each branch is not audited by the auditor who is the statutory auditor so the branch auditors are statutory auditors and the main auditor who signs the B/S is called Central Statutory Auditors. There are many auditors for bank as Regional Office auditor, Divisional Office Auditors these offices never generate any revenue but the Central Auditor is required to incorporate all these accounts and he is also to decide the notes put by the branch auditor for main report
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