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 Result of the Chartered Accountants Final Examination held in May 2017 and Common Proficiency Test (CPT) held in June 2017 declared.
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ICAI - Time frame for conducting bank branch statutory audit assignment - A critical factor for auditors to perform quality audit
April, 02nd 2009
After Satyam episode, we have a mammoth responsibility in the area of trust building that urges the members of the profession to be more vigilant in discharging our duties & responsibilities. The role of a chartered accountant in the current scenario should extend to also counter corporate frauds. It should be to primarily safeguard the shareholders/investors interests. It is learnt that various banks are impressing upon Branch Statutory Auditors to complete the audit in the first fortnight of April, 2009. Although today technology plays an important role in easing the job of an auditor However it is difficult to specify the exact number of days required to complete the assignments since it shall depend upon several factors, one may reasonably estimate that such assignments are likely to take atleast 10-15 days to audit three branches . Therefore, undue haste in completing the assignment under unnecessary pressure & signing on documents prepared by the branch without checking them thoroughly may not yield desired value addition to the Bank itself. Accordingly , all of you are requested to kindly execute the said assignments within a reasonable time having regard to scope of assignments, exercising appropriate professional skill & judgement , making ample use of various types of guidance provided by the Institute like guidance note on bank audit , standards on auditing etc. & conduct the audit in the most diligent manner.
 
CA. Uttam Prakash Agarwal
President
 
 
 
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