Guidance Note on
Audit of Banks 2013 Edition
Contents
Part
I – Knowledge of the Banking Industry
Chapter 1:
Banking in India
..............................................................................1-18
Chapter 2: Legal
Framework
...........................................................................19-33
Chapter 3:
Accounting and Auditing Framework
...........................................34-51
Chapter 4:
Accounting Systems.......................................................................52-94
Part
II – Risk Assessment and Internal Control
Chapter 1:
Initial
Considerations.......................................................................1-26
Chapter 2: Risk
Assessment and Internal Control ..........................................27-69
Chapter 3:
Special Considerations in a CIS Environment..............................70-114
Part
III – Items of Bank’s Financial Statements and Auditing Aspects
Chapter 1:
Advances ......................................................................................1-174
Chapter 2:
Investments...............................................................................175-247
Chapter 3: Cash,
Balances with RBI and Other Banks, and Money
at Call and
Short Notice..............................................................................248-259
Chapter 4: Fixed
and Other Assets ............................................................260-272
Chapter 5:
Borrowings and Deposits .........................................................273-298
Chapter 6:
Capital, Reserves and Surplus ..................................................299-318
Chapter 7: Other
Liabilities and Provisions................................................319-322
Chapter 8:
Contingent Liabilities and Bills for Collection.........................323-338
Chapter 9:
Treasury Operations - Foreign Exchange and Derivative
Transactions
...............................................................................................339-385
Chapter 10:
Profit and Loss Account ........................................................386-403
Chapter 11:
Disclosure Requirement in Financial Statements...................404-426
Chapter 12:
Consolidation of Branch Accounts ........................................427-436
Chapter 13:
Inter-Office
Transactions........................................................437-444
Part
IV – Long Form Audit Reports
Chapter 1: Long
Form Audit Report in Case of Bank Branches ...................1-52
Chapter 2: Long
Form Audit Report in Case of Banks................................53-82
Part
V – Special Aspects
Chapter 1: Basel
II
.......................................................................................
...1-63
Chapter 2:
Special Purpose Reports and Certificates
....................................64-71
Chapter 3:
Compliance Report on Frauds and Other Aspects in Banks.......72-100
Chapter 4:
Compliance with SLR Requirements
........................................101-110
Chapter 5: Other
Aspects ...........................................................................111-132
Appendices
.....................................................................................................1-29
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