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About Auditing Financial Institutions
This document provides guidance for auditors on auditing the financial statements of banks. It discusses key audit objectives and risks specific to banks, including maintaining custody of large amounts of monetary assets, high leverage ratios, valuation of assets, reliance on short-term funding, fiduciary responsibilities, complex transactions, geographically dispersed operations, and commitments without initial fund transfers. The document also covers planning the audit, internal controls, substantive procedures, and reporting responsibilities for bank audits.
Detailed Information
| Author: | ['Elena Panainte'] |
|---|---|
| Publication Year: | 2016 |
| Pages: | 92 |
| Language: | English |
| Format: | |
| Price: | FREE |
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