The one-stop-reference book (with Hints & Check-Lists) for branch auditors with complete & current contents. This book is written with the objective of reducing the audit risk, besides documenting the audit work simultaneously.
This book is useful for auditors in accomplishing their branch audit in a more purposeful manner & bringing more comfort to the Statutory Central Auditors, Boards and Management.
The Present Publication is the 5th Edition & amended up to 1st March 2021, authored by CA Ishwar Chandra, with the following noteworthy features:
• New Chapters on Audit of Special Mention Accounts & Audit of Provisioning
• Revised chapters on CBS Environment: Useful System Generated Reports & CBS reports which are helpful for the auditors (which are also available in Finacle 10, BaNCS and Flexcube), have been added
• Changes made by RBI’s extant guidelines & ICAI Standards on Auditing
• RBI’s LFAR Review
