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Coming soon from the Auditing and Assurance Standards Board: 2014 Guidance Note on Audit of Banks.
February, 25th 2014

The Auditing and Assurance Standards Board of ICAI will soon bring out the 2014 edition of the Guidance Note on Audit of Banks. The 2014 edition has been thoroughly revised and revamped to reflect inter alia the changes in the regulatory requirements of RBI, impact of CBS on banks' internal control environment and the financial reporting processes. The auditor's procedures have also been rewritten at many places to bring it in sync with the risk based approach in the currently applicable Standards on Auditing and also to address queries frequently posed especially by the bank branch auditors. To make the Guidance Note more handy and useful, repetitive guidance has been identified and removed as also discussion on basic level concepts has been shifted to the accompanying CD, thereby reducing its volume. In addition, the CD will also contain text of important RBI circulars, illustrative checklists, appendices, etc.

Please keep a watch on for information on date of release of the Guidance Note. 

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