http://www.caalley.com/gn/29410aasb19021.pdf . Please visit nearest ICAI regional chapter,i think there is a seperate publication of ICAI about "Technical guide on concurrent audit of banks" . . For your information there are certification courses available for concurrent audit of banks from icai at your interest you can do this certification course . Contact icai to know more Below link may helps http://www.icai.org/post.html?post_id=8539