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Stock Audit & Receivables Audit in Banks Stock Audit & Receivables Audit in Banks
Stock Audit & Receivables Audit in Banks
by D.P. GUPTAR.K. GUPTA
Edition: October 2006
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Shipping Weight: 2.000(Kg)
Date Added: 2009-01-01
Search Category: Lawbooks
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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