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BALANCE SHEET EVALUATION
While audit of Bank Branch accounts, What are all the steps to be followed by us to eveluate the balance sheet of the Borrowers of the Bank? Is there any format therefor? Pls give hints...
Replies (1)
In this respect you can primarily refer to Pre-sanction proposal prepared by the Branch/ Sanctioning Authority. It contains a number of parameters on the basis of which borrowers are evalutated. It will provided a strong foundation for your evaluation and also critical analysis between the projections given by the borrowers and actual submitted for the period. Also refer to the Internal audit Report of the bank/ branch. Secondly your own way of analysis and intelligence provided you enough basis.
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