Auditing and Assurance Standards Board
The Institute of Chartered Accountants of India
16th March, 2023

Guidance Note on Audit of Banks (2023 Edition)

The Auditing and Assurance Standards Board (AASB) of ICAI under the authority of the Council of ICAI brings out the revised edition of “Guidance Note on Audit of Banks” every year to provide detailed guidance to auditors on statutory audit of banks and bank branches.

AASB is releasing the Guidance Note on Audit of Banks (2023 Edition).