Allocation of work among joint auditors in case of Bank Audits

Advisory for the Members regarding Allocation of Work among the Joint Auditors in case of Bank Audits ICAI has issued Standard on Auditing (SA) 299, Responsibility of Joint Auditors. Regarding allocation of work among the joint auditors, SA 299 provides as follows: Division of Work Where joint auditors are appointed, they should, by mutual discussion, divide the audit work among themselves. The division of work would usually be in terms of audit of identifiable units or specified areas.

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