- Author(s): Ishwar Chandra
- Publisher: Taxmann
- Edition: 6 Ed 2022
- ISBN 13 9789393880437
- Approx. Pages 378 + Contents
- Format Paperback
- Approx. Product Size 24 x 16 cms
- Delivery Time Normally 7-9 working days
- Shipping Charge Extra (see Shopping Cart)
In Accordance with ICAI Standards on Auditing (SAs) and RBI Guidelines
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Description
Covering:
► Audit of Advances including Audit of Credit Monitoring and Audit of Special Mention Accounts (SMA)
► Audit of Income Recognition, Asset Classification, Provisioning (IRACP) and Resolution of Stressed Assets
► Audit of Restructurings including Agricultural and MSME Advances covering RBI's Resolution
Framework-1.0 and Resolution Framework-2.0
► Audit of Financial Statements, LFAR and Special-Purpose Certifications
► Reference of Relevant Laws/RBI Notifications and ICAI Standards on Auditing (SAS)
► Branch Audit Formats for collection and evaluation of Information
► Useful CBS Reports and suggested Audit-hints in Finacle, B@NCS & Flexcube Environments
Table of Contents
Chapter 1 : Introduction to Audit of Financial Statements
Chapter 2 : Pre-Acceptance Procedures
Chapter 3 : Post-Acceptance Procedures
Chapter 4 : Planning Considerations
Chapter 5 : CBS Environment: Useful System Generated Reports
Chapter 6 : Offsite Planning
Chapter 7 : Onsite Planning
Chapter 8 : Performing Preliminary (Routine) Audit Procedures
Chapter 9 : Audit of New Advances
Chapter 10 : Audit of Credit Monitoring
Chapter 11 : Audit of Special Mention Accounts (SMA)
Chapter 12 : Audit of Income Recognition and Asset Classification
Chapter 13 : Audit of Provisioning
Chapter 14 : Audit of Resolution of Stressed Assets
Chapter 15 : Performing General Ledgers (GL) and Profit & Loss (PL) Audit Procedures
Chapter 16 : Long Form Audit Reporting (LFAR) Procedures
Chapter 17 : Audit of Capital Adequacy
Chapter 18 : Special-Purpose Certification Procedures
Chapter 19 : Issuing Independent Auditor’s Report
Appendices
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Author Details
CA. Ishwar Chandra - FCA, DISA (ICAI), CISA