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ICAI has issued 3 Exposure Draft of the Guidance Note on Audit of Banks 2019 which includes Guidance on  Statutory Central Audit of Banks, Guidance on Foreign Exchange Transactions and Integrated Treasury and Guidance on Bank Branch Audit other than Foreign Exchange Transactions.

Exposure Draft of the Guidance Note on Audit of Banks 2019 edition – Statutory Central Audit issued by the Auditing and Assurance Standards Board – (15-11-2018)

Exposure Draft of the Guidance Note on Audit of Banks 2019 edition – Foreign Exchange Transactions and Integrated Treasury issued by the Auditing and Assurance Standards Board – (15-11-2018)

Exposure Draft of the Guidance Note on Audit of Banks 2019 edition – Bank Branch Audit other than Foreign Exchange Transactions issued by the Auditing and Assurance Standards Board – (15-11-2018)

(Last date for comments: December 15, 2018)

Issued by- Auditing and Assurance Standards Board, The Institute of Chartered Accountants of India (Set up by an Act of Parliament), New Delhi

Your comments on this Exposure Draft should reach  by December 15, 2018. Comments are most helpful if they indicate the specific paragraph(s) to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording. The comments should be sent to:

Secretary, Auditing and Assurance Standards Board
The Institute of Chartered Accountants of India
ICAI Bhawan, A-29, Sector-62,
NOIDA, Uttar Pradesh – 201 309

Comments can also be e-mailed at: aasbicai.in

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