Meaning of stock
2. Bank lending and stock audit
3. Composition of NPA ON Public sector banks in 2005
4. Stock/receivables audit
5. Need for stock audit
6. Scope of stock audit
7. ICAI Pronouncements
8. Relevant Auditing and assurance standards
9. RBI Notifications 10. Conduct of stock audit
a) Pre-commencement
b) Understanding the entity
c) Audit planning
d) Substantive procedures
e) Reporting
11. Working papers
12. Analytical review
13. Internal control evaluation
14. Verification of securities
15. Deficiencies observed in cash-credit accounts
16. References
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