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Auditing and Assurance Standards Board The Institute of Chartered Accountants of India 16th March, 2023 Guidance Note on Audit of Banks (2023 Edition) A. Foreword and Preface of Past Years B. Text of Guidance Note on Audit of Banks (2023 Edition) C. Appendices of the Guidance Not
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FAQ :
The Institute of Chartered Accountants of India (ICAI) released the Guidance Note on Audit of Banks.
The Guidance Note on Audit of Banks (2023 Edition) was released on 16th March, 2023.
The Guidance Note covers the audit of banks, including sections on Statutory Central Audit and Bank Branch Audit, along with appendices.
Yes, the Guidance Note also includes the text of relevant Master Circulars and Master Directions issued by the RBI, as well as notifications, FAQs, and general circulars.
The Auditing and Assurance Standards Board of the ICAI issued this guidance.
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