Author : D.P.Gupta /r.K.Gupta
Publisher : Unknown
Page : 680 pages
File Size : 54,7 Mb
Release : 2006-09-01
Category : Electronic
ISBN : 8174968423
Stock Audit & Receivables Audit In Banks by D.P.Gupta /r.K.Gupta Pdf
A practical guide for chartered accountants 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 disclosure practices * Valuation of stocks as per section 145A of the income-tax act * Statutory disclosures for inventories as per companies act, 1956 in various accounting policies * Statutory duties and responsibilities of stock auditors, know your customers, stock audit ratios and Basel accord-II * Checklist for risk areas in stock audit * Checklist for valuation of stocks under various types of bank limits * RBI directives to implement accounting standards in banks * Important case studies on valuation of stocks based on accounting standards * Various RBI directives on loans * Audit checklist of book debts/receivables audit * KYC guidelines and anti-laundering standards * Performa of stick audit and receivable audit report and serious irregularities in stock audit with important court decision