I. ICAI PUBLICATIONS
1. GUIDANCE NOTE ON AUDIT OF BANKS
The Institute issues a revised edition of the publication “Guidance Note on Audit of Banks” annually. This Guidance Note serves as a comprehensive resource for members, providing detailed guidance on the conduct of statutory audits of banks and their branches.
https://resource.cdn.icai.org/91301aasb-aps4524-b.pdf
2. BRIDGING THE EXPECTATION GAP – AUDIT VS. FORENSIC
The publication “Bridging the Expectation Gap – Audit vs. Forensic” addresses this critical issue in a structured and objective manner. It offers a clear exposition of the conceptual foundations, scope, and inherent limitations of statutory audits conducted under the Standards on Auditing, while contrasting them with the distinct objectives, methodologies, and deliverables of forensic engagements.
https://resource.cdn.icai.org/90762caq-aps4099.pdf
3. COMPENDIUM OF OPINIONS
44th Volume of the Compendium of Opinions, which encapsulates the opinions finalised during the period from February 12, 2024 to February 11, 2025.
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