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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 #ppt
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