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Guidance Note on bank Audit (2024) - Issued by ICAI

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This document provides comprehensive guidance for statutory auditors on conducting audits of banks and their branches. It covers various aspects of bank operations, including personal banking, treasury operations, and digital banking. The guidance is divided into two sections: Statutory Central Audit and Bank Branch Audit, with detailed appendices offering illustrative formats for engagement letters, auditor's reports, and management representation letters. This note is essential for auditors aiming to uphold quality in bank audits and stay updated with the latest regulatory developments.

Guidance Note on Bank Audit (2024) #pdf

Posted on 27 November 2024

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