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Audit of Financial Statements: Banking Companies

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Contents
PAGE
About the Author
I-5
Preface to Fifth Edition
I-7
Acknowledgement
I-9
How to use this workbook
I-11
Chapter-heads
I-13
1
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18.2.4
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SBA 1(3)
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259
t
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269
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291
SBA 2(10) :
263
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262
SBA 1(1)
260
20.2.1
261
20.2.2
260
20.2
e
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20.1.12
258
20.1.10
255
20.1.8
259
20.1.11
258
20.1.9
254
20.1.7
I-24
APPENDIX A
S
T
N
E
T
N
O
C
I-25
E
G
A
P
:
SBA 4(8)
:
B2
:
B3
:
FT
I
OD
TU
CA
EY
PR
SO
ET
RU
T
NA
IT
KS
RN
I
OS
WE
ES
MP
AA
RL
FR
O
NFS
OSK
I N
TRA
COB
T
AI
L
A
TDI
NUC
EAR
MYE
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O
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334
B4
:
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ITN
337
B5
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(
S
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D
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9
1
D
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9
1
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:
341
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V N
IMO
TII
A/T
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SNN
UAE
LIME
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IM T
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COEI
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:
328
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HNUV
TAOC
FSR(
ODGN
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IF I
T EM
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DNHM
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MFHC
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FG
RP
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HANL
A
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FAT
T
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NL
E
O N
IN C
T EE
AOMH
TEMT
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ETCB
TE
MI
P
EMRU
L
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MOHE
ICTS
B1
326
N
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T
A
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(
2
S7
R9
I.
AR
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.
F.
AG
5
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,
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B11
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PN)
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E
C
N
A
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T
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N
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A
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A
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:
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C
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T
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L
F
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:
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A
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K
N
A
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S
I
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C
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H
C
SBA 4(5)
D
E
W
E
N
E
R
/
D
E
W
E
I
V
E
R
S
T
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M
I
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A
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H
C
:
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(
S
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L
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SBA 4(4)
S
N
A
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L
L
I
A
T
E
R
F
O
T
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D
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A
R
O
F
T
S
I
L
K
C
E
H
C
:
325
:
S
E
I
T
I
R
A
L
U
G
E
R
R
I
/
S
N
O
I
T
A
I
V
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D
:
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N
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C
U
O
V
E
N
I
T
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R
B10
323
SBA 4(3)
H
S
A
C
F
O
N
O
I
T
A
C
I
F
I
R
E
V
L
A
C
I
S
Y
H
P
:
321
:
360
B9
319
SBA 4(2)
357
:
316
:
356
B8
312
SBA 4(1)
354
:
309
:
-
303
SBA 3(2)
344
:
B7
301
:
342
B6
299
SBA 3(1)
APPENDIX B
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