Auditing and Assurance Standards Board The Institute of Chartered Accountants of India 10th December, 2023 Exposure Draft of Guidance Note on Audit of Banks (2024 Edition) The Auditing and Assurance Standards Board (AASB) of ICAI under the authority of the Council of ICAI brings out the revised edition of Guidance Note on Audit of Banks every year to provide detailed guidance to auditors on statutory audit of banks and bank branches. AASB is in the process of bringing out the Guidanc
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