Stock Audit & Receivables Audit in Banks

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Stock Audit & Receivables Audit in Banks

by D.P. GUPTAR.K. GUPTA

Edition: October 2006

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Product Details:

Date Added: 2009-01-01

Search Category: Lawbooks

Jurisdiction: Indian

Overview:

A practical guide for charteredaccountants for conducting stock audit & receivables audit in banks.

Basics of stock audit with checklists.

Checklists to start stock audit

Comparative study of AS-2 (revised)with AS-2 (old) and with IAS-2 (revised) along with corporate disclosurepractices

Valuation of stocks as per section145A of the income-tax act

Statutory disclosures for inventoriesas per companies act, 1956 in various accounting policies

Statutory duties and responsibilitiesof stock auditors, know your customers, stock audit ratios and Basel accord-II

Checklist for risk areas in stockaudit

Checklist for valuation of stocksunder various types of bank limits

RBI directives to implement accountingstandards in banks

Important case studies on valuation ofstocks based on accounting standards

Various RBI directives on loans

Audit checklist of bookdebts/receivables audit

KYC guidelines and anti-launderingstandards

Performa of stick audit and receivableaudit report and serious irregularities in stock audit with important courtdecision

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