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2011 Edition of Guidance Note on Audit of Banks to be released soon

 

The Auditing and Assurance Standards Board of the ICAI is bringing out the 2011 edition of the Guidance Note on Audit of Banks. The Guidance Note is under print and will reach the Regional Offices/Branches of the ICAI near you by 22nd /23rd March, 2011.

 

Significant Features of the Guidance Note:

·         It incorporates important regulatory changes made by the RBI through its various Master and General circulars, importantly those on income recognition, asset classification and provisioning, investments, exposure norms, capital adequacy, financial statement disclosures, etc.

·         The effect of revised auditing standards issued by ICAI since last edition has also been given in the 2011 Guidance Note.

·         The appendices to the Guidance Note contain the formats of Engagement Letter, Auditor’s Report, Management Representation Letter, Audit Programme etc.

·         The Guidance Note is accompanied by a CD containing the complete text of important RBI Circulars.

 

The Guidance Note runs into 900 pages approx.

 

Price Rs. 750/- (including CD).



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