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ICAI Issues Guidance Note on Audit of Banks | 2024 Edition

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Audit of Banks

The Institute of Chartered Accountants of India (ICAI) has issued a revised Guidance Note on Audit of Banks (2024 Edition). This guidance note deals with the audit aspect of change in the nature, volume and spread of transactions of banks. Apart from this, the non-traditional functions of banks, e.g., foreign exchange activities, merchant banking, portfolio management, investment, etc., has also been considered.

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