Exposure Draft of Guidance Note on Audit of Banks, 2021 edition issued by the Auditing and Assurance Standards Board

As you may be aware that every year the Auditing and Assurance Standards Board of the ICAI brings out the publication ‘Guidance Note on Audit of Banks’ to provide guidance to the members carrying out audits of banks and bank branches.

This year also, the Board is in the process of bringing out the Guidance Note on Audit of Banks 2021 edition. It may be noted that the Guidance Note contains two sections i.e., Section A – Statutory Central Audit, Section B – Bank Branch Audit.

We write this to inform that the Exposure Draft of Guidance Note on Audit of Banks, 2021 edition has been issued by the Board and hosted on ICAI website at the below cited link for public comments to provide an opportunity to various stakeholders to send their valuable suggestions for consideration of the Board:

https://resource.cdn.icai.org/63120aasb-ed-gnab2021.pdf

We request you to send your suggestions on the Exposure Draft on or before March 04, 2021. Comments can be submitted using one of the following methods:

  • Email-comments can be sent to: [email protected]
  • Postal-comments can be sent to: The Secretary, Auditing and Assurance Standards Board, The Institute of Chartered Accountants of India, ICAI Bhawan, A-29, Sector-62, NOIDA, Uttar Pradesh – 201 309

Regards

Chairman and Vice Chairman,
Auditing and Assurance Standards Board
The Institute of Chartered Accountants of India

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