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............................................................................................................................DescriptionThis Comprehensive Guide to Statutory Audit of Banks has incorporated almost all matters relating to Bank Branch Audit and Bank Head Office Level Audit, based on authors' practical experience of more than 30 years in Banking Sector.Some of the Topics covered are as under:• Audit Programme for Bank Branch Audit & H.O. Level Audit• Main Enactments of Banks & Banking Regulation Act, 1949• Accounting Standards applicable to Banks• Verification of Bank B/S and F&L A/c items for Statutory Audit• Checklist for Long Form Audit Report• Prudential Norms on Income Recognition, Asset Classification and Provisioning• Prudential Norms on Capital Adequacy• Checklist for Loans & Advances and their Classification• FED AI Rules and Foreign Exchange Transactions• Standardized Checklist for audit under Computerised Environment• Mitra Committee and High Level Group Recommendations on Legal Aspects of Bank Frauds• RBI Guidelines on Prudential Norms for Classification and Valuation of Bank Investments• Status Report on Ghosh Committee Recommendations and Jilani Committee Recommendations• Tax Audit in Banks• Exposure and other Norms for Primary (Urban) Co-operative Banks• Auditors' Report on Bank Balance Sheet and on Consolidated Financial Statement• Notes on AccountsAll matters are appended with necessary latest RBI guidelines and circulars etc.This book is a must for all Chartered Accountants, who are doing Statutory Audits of Banks. This book is also essential for Banks, Bank Officials, who are connected directly or indirectly with Statutory Audit of Banks.............................................................................................................................ContentsContents of 1st SupplementChapter 1. Audit Programme and Statutory Provisions for Bank AuditChapter 6. Prudential Norms on Income Recognition, Asset Classification and Provisioning based on latest RBI Master CircularChapter 7. Prudential Norms on Capital AdequacyChapter 8. Checklist for Auditors on Loans and Advances Based on RBI DirectionsChapter 9. FEDAI Rules and Foreign Exchange TransactionsChapter 12. RBI Guidelines on Prudential Norms for Classification and Valuationof Bank InvestmentsChapter 13. Status Report on Implementation of Ghosh Committee Recommendations and Jilani Committee Recommendations and Proforma of Various CertificatesChapter 14. Tax Audit in BanksChapter 15. Exposure Norms, Income Recognition and Asset Classification Norms for Primary (Urban) Co-operative BanksChapter 16. Auditors' Report on Bank Balance Sheet with Notes on AccountsContents of 1st EditionChapter 1. Audit Programme and Statutory Provisions for Bank AuditChapter 2. Special Features of Bank Audit and Various Accounting Standards for Banks Based on RBI DirectionsChapter 3. Bank Audit Approach, Scope and Accounting System of BanksChapter 4. Checklist for Verification of Balance Sheet and Profit 6C Loss Account items and RBI Guidelines for Appropriation of Profit and Declaration of DividendChapter 5. Checklist for Long Form Audit ReportChapter 6. Prudential Norms on Income Recognition, Asset Classification and Provisioning based on latest RBI Master CircularChapter 7. Prudential Norms on Capital AdequacyChapter 8. Checklist for Auditors on Loans and Advances Based on RBI DirectionsChapter 9. FEDAI Rules and Foreign Exchange TransactionsChapter 10. Standardized Checklists for Audit under Computerised EnvironmentChapter 11. Mitra Committee and High Level Group Recommendations as legal aspects of Bank FraudsChapter 12. RBI Guidelines on Prudential Norms for Classification and Valuation of Bank InvestmentsChapter 13. Status Report on Implementation of Ghosh Committee Recommendations and Jilani Committee Recommendations and Proforma of Various CertificatesChapter 14. Tax Audit in BanksChapter 15. Exposure Norms, Income Recognition and Asset Classification Norms for Primary (Urban) Co-operative BanksChapter 16. Auditors' Report on Bank Balance Sheet with Notes on Accounts............................................................................................................................Author DetailsD.P. Gupta, M.Com., LL.B, FCA, CAIIB, Visharad, Chartered AccountantFormerly Chief Finance & Chief Inspector of Punjab National Bank / Deputy General Manager of erstwhile Hindustan Commercial Bank Ltd.R.K. Gupta, B.Com, FCA, ISA (ICAl), CISA (U.S.A.), Chartered Accountant............................................................................................................................
