Auditing and Assurance Standards Board
The Institute of Chartered Accountants of India
16th March, 2023
Guidance Note on Audit of Banks (2023 Edition)
A. Foreword and Preface of Past Years
B. Text of Guidance Note on Audit of Banks (2023 Edition)
C. Appendices of the Guidance Note on Audit of Banks (2023 Edition)
- Appendices of Section B - Bank Branch Audit of Guidance Note on Audit of Banks (2023 Edition)
- Appendices of Section A - Statutory Central Audit of Guidance Note on Audit of Banks (2023 Edition)
D. Text of Relevant Master Circulars Issued by the RBI
E. Text of Relevant Master Directions Issued by the RBI
F. Text of Relevant Notifications, FAQs and General Circulars
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