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

Last updated: 27 November 2024

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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.

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Submitted by venu sakhamuru · Posted 27 November 2024 · Other files by venu sakhamuru · Report

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