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Guidance Note on Audit of Banks (2026 Edition)
Auditing and Assurance Standards Board
The Institute of Chartered Accountants of India
16th March, 2026
Guidance Note on Audit of Banks (2026 Edition)
A. Foreword and Preface of Past Years
B. Text of Guidance Note on Audit of Banks (2026 Edition)
C. Appendices of the Guidance Note on Audit of Banks (2026 Edition)
Appendices of Section A - Statutory Central Audit of Guidance Note on Audit of Banks (2026 Edition)
Appendices of Section B - Bank Branch Audit of Guidance Note on Audit of Banks (2026 Edition)
D. Text of Relevant Master Circulars Issued by the RBI
List of Relevant Master Circulars Issued by the RBI
Master Circulars
E. Text of Relevant Master Directions Issued by the RBI
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