Exposure Draft

Guidance Note on
Audit of Banks (2020 Edition)

(Last date for comments: February 17, 2020)

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 us by February 17, 2020. 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: aasb@icai.in

Contents

Section A – Statutory Central Audit

Chapter No. Chapter Name Page No.
1 Personal Banking & Operations Department 1
2 Digital Banking Department 3
3 Retail Banking & Marketing Department 5
4 Wealth Management & Third Party Products 9
5 International Banking Division & DFB 12
6 Treasury Operations 14
7 Audit of Information Technology and Digital Banking Division 74
8 Human Resources Department 94
9 Large Corporate and Loan Syndication 96
10 Micro, Small and Medium Enterprises Department 97
11 Rural & Agricultural Business Department 99
12 Law Department 100
13 Credit Recovery Department 102
14 Risk Management Department 103
15 Central audit & Inspection Department 112
16 Credit Monitoring and Restructuring Department 114
17 Consolidation & Balance Sheet Preparation 134
18 Government Business Department 141
19 Long Form Audit Reports Consolidation 145
20 Certification 148
21 Appendices 152
22 Illustrative Checklist for the verification of the aspects of the Treasury/Investments of the Bank in Statutory Audit 215

Download Exposure Draft Guidance Note on Audit of Banks (2020 Edition)

More Under CA, CS, CMA

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

October 2020
M T W T F S S
 1234
567891011
12131415161718
19202122232425
262728293031