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01

Accounting Standards

Accounting Standards (AS) : Disclosures Checklist (Revised February, 2020)
Accounting Standards : Quick Referencer
Compendium of Accounting Standards (Accounting Standards as on July 1, 2019)
Compendium of Accounting Standards (Accounting Standards as on July 1, 2017)
Accounting Standards as on September 1, 2014
AS 1 Disclosure of Accounting Policies
AS 2 Valuation of Inventories
AS 3 Cash Flow Statements
AS 4 Contingencies and Events Occuring after the Balance Sheet Date
AS 5 Net Profit or Loss for the period,Prior Period Items and Changes in Accounting Policies
AS 6 Depreciation Accounting
AS 7 Construction Contracts (revised 2002)
AS 9 Revenue Recognition
AS 10 Accounting for Fixed Assets
AS 11 The Effects of Changes in Foreign Exchange Rates (revised 2003),
AS 12 Accounting for Government Grants
AS 13 Accounting for Investments
AS 14 Accounting for Amalgamations
AS 15 Employee Benefits (revised 2005)
AS 16 Borrowing Costs
AS 17 Segment Reporting
AS 18 Related Party Disclosures
AS 19 Leases
AS 20 Earnings Per Share
AS 21 Consolidated Financial Statements
AS 22 Accounting for Taxes on Income.
AS 23 Accounting for Investments in Associates in Consolidated Financial Statements
AS 24 Discontinuing Operations
AS 25 Interim Financial Reporting
AS 26 Intangible Assets
AS 27 Financial Reporting of Interests in Joint Ventures
AS 28 Impairment of Assets
AS 29 Provisions,Contingent` Liabilities and Contingent Assets
Framework for the Preparation and Presentation of Financial Statements
Preface to the Statements of Accounting Standards (revised 2004)
INDIAN ACCOUNTING STANDARDS (Ind AS)
Conceptual Framework Under Indian Accounting Standards (Ind AS)
Framework for the Preparation and Presentation of Financial Statements in accordance with Indian Accounting Standards (Under review)
Compendium of Indian Accounting Standards (Year 2020- 2021)
Compendium of Indian Accounting Standards (Year 2019-2020)
Compendium of Indian Accounting Standards (Year 2018-2019)
GUIDANCE NOTE
Guidance Note on Combined and Carve–Out Financial Statements (September 2016)
Guidance Note on Accounting for Rate regulated Activities
Guidance Note on Accounting for Self Generated CERs
Guidance Note on Accounting for Real Estate Transaction
Technical Guides and Other Materials
Technical Guide on Accounting Treatment of Bullion (Gold) Borrowing and Lending Transactions
‘Indian Accounting Standards (Ind AS) : Disclosures Checklist’ (Revised February, 2020)
Indian Accounting Standards (Ind AS): Disclosure Checklist (For Accounting year 2018-19 - Revised May 2019)
Indian Accounting Standards (Ind AS): Disclosure Checklist
ASB Guidance on Implementing AS 15, Employee Benefits (revised 2005)
Impact Study and Research Papers
Accounting Standards(Ind AS): An Overview(Revised 2021) – Accounting (subject)
IFRS 9 Financial Instruments - A Study Transition Impact on Banks Across the Globe
Indian Accounting Standards (Ind AS): Impact Analysis and Industry Experience
Concept Paper on Convergence with IFRSs in India
ACCOUNTING STANDARDS FOR LOCAL BODIES
The Conceptual Framework for General Purpose Financial Reporting by Local Bodies
Accounting Standard for Local Bodies (ASLB) 20, ‘Related Party Disclosures’
Accounting Standard for Local Bodies (ASLB) 2, ‘Cash Flow Statements’
Preface to the Accounting standard for Local Bodies
Accounting Standard for Local Bodies (ASLB) 1, ‘Presentation of Financial Statements’
Accounting Standards for Local Bodies (ASLB) 3, ‘Accounting Policies, changes in Accounting Estimates and Errors"
Accounting Standards for Local Bodies (ASLB) 4, ‘The Effects of Changes in Foreign Exchange Rates’
Accounting Standard for Local Bodies (ASLB) 5, ‘Borrowing Costs’
Accounting Standard for Local Bodies (ASLB 9), ‘Revenue from Exchange Transactions’
Accounting standard for Local Bodies (ASLB) 11, “Construction Contracts”
Accounting Standard for Local Bodies (ASLB) 12, 'Inventories'
Accounting Standards for Local Bodies (ASLB) 13, ‘Leases’
Accounting Standard for Local Bodies (ASLB) 14, ‘Events After the Reporting Date’
Accounting Standards for Local Bodies (ASLB) 16, ‘Investment Property’
Accounting Standard for Local Bodies (ASLB) 17, ‘Property, Plant and Equipment’
Accounting Standard for Local Bodies (ASLB) 18, ‘Segment Reporting’
Accounting Standards for Local Bodies (ASLB) 19, ‘Provision, Contingent Liabilities and Contingent Assets’
Accounting Standards for Local Bodies (ASLB) 21, ‘Impairment of Non-Cash-Generating Assets’
Accounting Standards for Local Bodies (ASLB) 23, ‘Revenue from Non-Exchange Transaction (Taxes and Transfers)’
Accounting Standards for Local Bodies (ASLB) 26, ‘Impairment of Cash-Generating Assets’
Accounting Standards for Local Bodies (ASLB) 31, ‘Intangible Assets’
Accounting Standards for Local Bodies (ASLB) 32, ‘Service Concession Arrangements: Grantor’
Accounting Standards for Local Bodies (ASLB) 33, ‘First-Time Adoption of Accrual Basis Accounting Standards for Local Bodies (ASLBs)’
Accounting Standards for Local Bodies (ASLB) 34, ‘Separate Financial Statements’
Accounting Standards for Local Bodies (ASLB) 36, ‘Investment in Associates and Joint Ventures’
Accounting Standards for Local Bodies (ASLB) 39, ‘Employee Benefits’
Accounting Standards for Local Bodies (ASLB) 42, ‘Social Benefits’
Accounting Standards for Local Bodies (ASLB), ‘Financial Reporting under Cash Basis of Accounting’
Accounting Standard for Local Bodies (ASLB) 24, ‘Presentation of Budget Information in Financial Statements’
Exposure Drafts issued by Accounting Standards Board
Exposure Draft of Digital Accounting Standards Board
Exposure Draft on Forensic Accounting and investigation Standards
Guidance Note on Accounting Aspects
Guidance Note on Accounting for Oil and Gas Producing Activities (Ind AS)
Guidance Note on Combined and Carve–Out Financial Statements (September 2016)
Guidance Note on Accounting for Depreciation in companies in the context of Schedule II to the Companies Act, 2013
Guidance Note on Accounting for Derivative contracts (Issued 2015)
Guidance Note on Accounting for Expenditure on Corporate Social Responsibility Activities (Issued May 15, 2015)
Guidance Note on Accounting for Oil and Gas Producing Activities (revised 2013)
Guidance Note on Accounting for Corporate Dividend Tax
Guidance Note on Accounting Treatment for Excise Duty
Guidance Note on Accounting for Employee Share-based Payments
Guidance Note on Accounting for State-level Value Added Tax
Guidance Note on Accounting by Schools
Guidance Note on Accounting for Real Estate Transactions (Revised 2012)
Guidance Note on Measurement of Income Tax for Interim Financial Reporting in the context of AS 25.
Guidance Note on Accounting Treatment for MODVAT/CENVAT
Guidance Note on Applicability of AS 25 to Interim Financial Results
Guidance Note on Turnover in case of Contractors
Guidance Note on Accounting for Rate Regulated Activities
Guidance Note on Accounting for Self-generated Certified Emission Reductions (CERs) (Issued 2012)
Guidance Note on Accounting and Auditing of Political Parties
Guidance Note on Accrual Basis of Accounting
Guidance Note on Accounting by Dot-Com Companies
Guidance Note on Accounting Aspects
Guidance Note on Accounting for Oil and Gas Producing Activities (Ind AS)
Guidance Note on Combined and Carve–Out Financial Statements (September 2016)
Guidance Note on Accounting for Depreciation in companies in the context of Schedule II to the Companies Act, 2013
Guidance Note on Accounting for Derivative contracts (Issued 2015)
Guidance Note on Accounting for Expenditure on Corporate Social Responsibility Activities (Issued May 15, 2015)
Guidance Note on Accounting for Oil and Gas Producing Activities (revised 2013)
Guidance Note on Accounting for Corporate Dividend Tax
Guidance Note on Accounting Treatment for Excise Duty
Guidance Note on Accounting for Employee Share-based Payments
Guidance Note on Accounting for State-level Value Added Tax
Guidance Note on Accounting by Schools
Guidance Note on Accounting for Real Estate Transactions (Revised 2012)
Guidance Note on Measurement of Income Tax for Interim Financial Reporting in the context of AS 25.
Guidance Note on Accounting Treatment for MODVAT/CENVAT
Guidance Note on Applicability of AS 25 to Interim Financial Results
Guidance Note on Turnover in case of Contractors
Guidance Note on Accounting for Rate Regulated Activities
Guidance Note on Accounting for Self-generated Certified Emission Reductions (CERs) (Issued 2012)
Guidance Note on Accounting and Auditing of Political Parties
Guidance Note on Accrual Basis of Accounting
Guidance Note on Accounting by Dot-Com Companies
Digital Accounting and Assurance Board
Early Signals of Fraud in Banking Sector (Revised 2018 Edition)
Data Analysis For Auditors
Technical Guide on IT Migration Audit
XBRL - A Primer
Ind As
Indian Accounting Standards (Ind AS): An Overview (Revised 2018)
Educational Material on Ind AS
Educational Material on Indian Accounting Standard (Ind AS) 1, Presentation of Financial Statements (Revised 2016)
Educational Material on Indian Accounting Standard (Ind AS) 2, Inventories (Revised 2016)
Educational Material on Indian Accounting Standard (Ind AS) 7, Statement of Cash Flows (Revised 2016)
Educational Material on Indian Accounting Standard (Ind AS) 8, Accounting Policies, Changes in Accounting Estimates and Errors
Educational Material on Ind AS 10, Events after the Reporting period
Educational Material on Indian Accounting Standards 20, Accounting for Government Grants and Disclosure of Government Assistance
Educational Material on Indian Accounting Standard (Ind AS) 37, Provisions, Contingent Liabilities and Contingent Assets (Revised 2016)
Educational Material on Indian Accounting Standard (Ind AS) 38, Intangible Assets
Educational Material on Ind AS 16, Property, Plant and Equipment
Educational Material on Ind AS 18, Revenue (Revised 2017)
Educational Material on Ind AS 27, Separate Financial Statements and Ind AS 28, Investments in Associates and Joint Ventures
Educational Material on Ind AS 101, First-time Adoption of Indian Accounting Standards
Educational Material on Ind AS 103, Business Combinations
Educational Material on Indian Accounting Standard (Ind AS) 110, Consolidated Financial Statements
Educational Material on Indian Accounting Standard (Ind AS) 111, Joint Arrangements
Educational Material on Indian Accounting Standard (Ind AS) 115, Revenue from Contracts with Customers
Educational Material on Indian Accounting Standards 116, Leases
Research Committee
Guidance Note on Accounting for Derivative contracts (Issued 2015)
Guidance Note on Accounting for expenditure on corporate social responsibility activities
GN(A) Guidance Note on Accounting by Dot-Com Companies
GN(A) Guidance Note on Accounting by schools
GN(A) Guidance Note on Accounting for Corporate Dividend Tax
GN(A) Guidance Note on Accounting for Employee Share-based Payments
GN(A) Guidance Note on Accounting Treatment for Excise Duty
GN(A) Guidance Note on Accrual Basis of Accounting
GN(A) Guidance Note on Accounting for Oil and Gas Producing Activities
GN(A) Guidance Note on Accounting for State-level Value Added Tax
Technical Guide on Accounting for Not-for-Profit organisations
Technical Guide on Accounting for Special Economic Zones (SEZs)
Financial Reporting
Study on Compliance of Financial Reporting Requirements Volume III
Study on Compliance of Financial Reporting Requirements Volume II
A Study on Compliance of Financial Reporting Requirements - FRRB

02

Auditing

Guidance Note on Auditing Aspects
Guidance Note on the Companies (Auditor’s Report) Order, 2020
Guidance Note on Audit of Consolidated Financial Statements (Revised 2016)
Guidance Note on Reports or Certificates for Special Purposes (Revised 2016)
Guidance Note on Reports in Company Prospectuses (Revised 2019)
Guidance Note on Audit of Internal Financial Controls Over Financial Reporting
Revised Guidance Note on Reporting on Fraud under Section 143(12) of the Companies Act, 2013
Guidance Note on Reporting under Section 143 (3)(f) and (h) of the Companies Act, 2013
Guidance Note on the Companies (Auditor's Report) Order, 2016
Audit of Property, Plant and Equipment
Audit of Accounts of Non-Corporate Entities (Bank Borrowers)
Audit of Cash and Bank Balances
Audit of Debtors, Loans and Advances
Audit of Expenses
Audit of Inventories
Audit of Investments
Audit of Liabilities
Audit of Miscellaneous Expenditure (Revised)
Audit of Payment of Dividend
Audit of Revenue
Capital and Reserves
Certificate on Corporate Governance (Revised)
Computer Assisted Audit Techniques (CAATs)
Duty Cast on the Auditors under Section 45-MA of the Reserve Bank of India Act, 1934
Independence of Auditors (Revised)
Preparation of Financial Statements on Letterheads and Stationery of Auditors
Guidance Note on tax Audit u/s 44AB of the Income-Tax Act, 1961 - Edition 2014
Industry Specific Guidance Notes
Guidance Note on Audit of Banks 2020 edition
Audit of Accounts of Members of Stock Exchanges (Revised)
Audit of Companies Carrying on General Insurance Business
Audit of Companies Carrying on Life Insurance Business
Guidance Notes Based on Provisions of Companies Act, 1956
Provision for Proposed Dividend
Section 293 A of the Companies Act and the Auditor
Section 227(3) (e) and (f) of the Companies Act, 1956 (Revised)
Auditing of Accounts of Liquidators
Certificate to be Issued by the Auditor of a Company Pursuant to Companies (Acceptance of Deposits) Rules, 1975
Certification of Documents for Registration of Charges
Certification of XBRL Financial Statements
Guidance Note on tax Audit u/s 44AB of the Income-Tax Act, 1961 - Edition 2014
Standards on Internal Audit
Preface to the Framework and Standards on Internal Audit
Framework Governing Internal Audits
Basic Principles of Internal Audit 
100 Series: Standards on Key Concepts
Standard on Internal Audit (SIA) 110, Nature of Assurance
Standard on Internal Audit (SIA) 120, Internal Controls
200 Series: Standards on Internal Audit Management
Standard on Internal Audit (SIA) 210, Managing the Internal Audit Function 
Standard on Internal Audit (SIA) 220, Conducting Overall Internal Audit Planning 
Standard on Internal Audit (SIA) 230, Objectives of Internal Audit
Standard on Internal Audit (SIA) 240, Using the Work of an Expert
300–400 Series: Standards on the Conduct of Audit Assignments
Standard on Internal Audit (SIA) 310, Planning the Internal Audit Assignment 
Standard on Internal Audit (SIA) 320, Internal Audit Evidence 
Standard on Internal Audit (SIA) 330, Internal Audit Documentation 
Standard on Internal Audit (SIA) 350, Review and Supervision of Audit Assignments
Standard on Internal Audit (SIA) 360, Communication with Management
Standard on Internal Audit (SIA) 370, Reporting Results
Standard on Internal Audit (SIA) 390, Monitoring and Reporting of Prior Audit Issues
Standards issued up to July 1, 2013
Standard on Internal Audit (SIA) 5, Sampling
Standard on Internal Audit (SIA) 6, Analytical Procedures
Standard on Internal Audit (SIA) 7, Quality Assurance in Internal Audit
Standard on Internal Audit (SIA) 11, Consideration of Fraud in an Internal Audit
Standard on Internal Audit (SIA) 13, Enterprise Risk Management
Standard on Internal Audit (SIA) 14, Internal Audit in an Information Technology Environment
Standard on Internal Audit (SIA) 17, Consideration of Laws and Regulations in an Internal Audit
Standard on Internal Audit (SIA) 18, Related Parties
Engagement and Quality Control Standards - Complete Text Standards on Quality Control (SQCs)
SQC 1, “Quality Control for Firms that Perform Audit and Reviews of Historical Financial Information, and other Assurance and Related Services Engagements”
Announcement on Amendment to SQC 1 - Retention Period for Engagement Documentation (Working Papers)
New/Revised Standards (Auditing, Review and Others) issued under the Clarity Project
SA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing
SA 210, Agreeing the Terms of Audit Engagements
SA 220, Quality Control for an Audit of Financial Statements
SA 230, Audit Documentation
SA 240, The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
SA 250, Consideration of Laws and Regulations in an Audit of Financial Statements
Revised SA 260, Communication with Those Charged with Governance
SA 265, Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
Revised SA 299, Joint Audit of Financial Statements
300-499 Risk Assessment and Response to Assessed Risks
SA 300, Planning an Audit of Financial Statements
SA 315, Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment
SA 320, Materiality in Planning and Performing an Audit
SA 330, The Auditor’s Responses to Assessed Risks
SA 402, Audit Considerations Relating to an Entity Using a Service Organisation
SA 450, Evaluation of Misstatements Identified During the Audit
500-599 Audit Evidence
SA 500, Audit Evidence
SA 501, Audit Evidence-Specific Considerations for Selected Items
SA 505, External Confirmations
SA 510, Initial Audit Engagements – Opening Balances
SA 520, Analytical Procedures
SA 530, Audit Sampling
SA 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
SA 550, Related Parties
SA 560, Subsequent Events
Revised SA 570, Going Concern
SA 580, Written Representations
600-699 Using Work of Others
SA 600, Using the Work of Another Auditor
Revised SA 610, Using the Work of Internal Auditors
SA 620, Using the Work of an Auditor’s Expert
700-799 Audit Conclusions and Reporting
Revised SA 700, Forming an Opinion and Reporting on Financial Statements
SA 701, Communicating Key Audit Matters in the Independent Auditor’s Report
Revised SA 705, Modifications to the Opinion in the Independent Auditor’s Report
Revised SA 706, Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
SA 710, Comparative Information—Corresponding Figures and Comparative Financial Statements
Revised SA 720, The Auditor’s Responsibilities Relating to Other Information
800-899 Specialized Areas
SA 800, Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
SA 805, Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
SA 810 , Engagements to Report on Summary Financial Statements
2000-2699 Standards on Review Engagements (SREs)
SRE 2400 (Revised), Engagements to Review Historical Financial Statements
SRE 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”
Assurance Engagements Other Than Audits or Reviews of Historical Financial Information
SAE 3400 “The Examination of Prospective Financial Information”
SAE 3402, “Assurance Reports on Controls At a Service Organisation”
SAE 3420, Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus
Related Services- 4000-4699 Standards on Related Services (SRSs)
SRS 4400 “Engagements to Perform Agreed-upon Procedures Regarding Financial Information”
SRS 4410 (Revised), Compilation Engagements
General Clarifications issued
General Clarification (GC)-AASB/2/2004 on SA 210
General Clarification (GC)-AASB/1/2002 on SA 620
Audit and Assurance Standard Board
Multiple Choice Questions (MCQs) on Guidance Note on the Companies (Auditor’s Report) Order, 2020
Guidance Note on the Companies (Auditor’s Report) Order, 2020
Multiple Choice Questions (MCQs) on Engagement and Quality Control Standards
Guidance Note on Audit of Banks 2020 edition
Practitioner's Guide to Audit of Small Entities (Revised 2020)
Ready Referencer on Engagement and Quality Control Standards
Implementation Guide to Standard on Auditing (SA) 570(Revised), Going Concern
Implementation Guide to Standard on Auditing (SA) 720(Revised), The Auditor’s Responsibilities Relating to Other Information
Guidance Note on Reports In Company Prospectuses (Revised 2019)
Implementation Guide to SA 230, Audit Documentation (Revised 2018)
Implementation Guide on Resignation/ Withdrawal from an Engagement to Perform Audit of Financial Statements
Technical Guide on Audit of Urban Improvement Trusts and Development Authorities
Implementation Guide to SA 610(Revised) ,"Using the Work of Internal Auditors"
Implementation Guide on Reporting Standards (Revised SA 700, Revised SA 705 and Revised SA 706)
Implementation Guide to SA 701, "Communicating Key Audit Matters in the Independent Auditor’s Report"
Implementation Guide on Audit of Internal Financial Controls over Financial Reporting with Specific Reference to Smaller, Less Complex Companies
Implementation Guide on Auditor’s Reports under Indian Accounting Standards for Transition Phase
Guidance Note on Audit of Consolidated Financial Statements (Revised 2016)
Guidance Note on Reports or Certificates for Special Purposes (Revised 2016)
Guidance Note on the Companies (Auditor's Report) Order, 2016
Revised Guidance Note on Reporting on Fraud under Section 143(12) of the Companies Act, 2013
Guidance Note on Audit of Internal Financial Controls Over Financial Reporting
Implementation Guide to SA 300, Planning an Audit of Financial Statements
Technical Guide to Audit in a Shared Service Centre Structure
Implementation Guide to Standard on Auditing (SA) 530, Audit Sampling
Guidance Note on Certification of XBRL Financial Statements
Implementation Guide to SQC 1
Technical Guide on E Commerce Considerations for Audit of Financial Statements
Implementation Guide to Standard on Auditing (SA) 210 Agreeing the Terms of Audit Engagements – Auditing (subject)
Implementation Guide to Standard on Auditing (SA) 560 Subsequent Events – Auditing (subject)
Internal Audit
Compendium of Standards on Internal Audit (As on February 1, 2020)
Knowledge Booklets
Note on Review of Demonetisation Activity by Chartered Accountants in Banks
Technical Guide on Risk Based Internal Audit in Banks
Technical Guide on Internal Audit in Aluminium Industry
Technical Guide on Internal Audit in Upstream Oil & Gas Companies
Technical Guide on Internal Audit in Telecommunications Industry
Technical Guide on Internal Audit of Stock Brokers
Technical Guide on Internal Audit of Treasury Function in Banks
Technical Guide on Internal Audit of Educational Institution
Technical Guide on Internal Audit of Sugar Industry
Technical Guide on Internal Audit of BPO Industry
Technical Guide on Internal Audit of Retail Industry
Technical Guide on Internal Audit of Not-for-Profit Organisations (NPOs)
Technical Guide on Internal Audit of Mining and Extractive Industry
Technical Guide on Business Control, Monitoring and Internal Audit of Construction Sector
Technical Guide on Internal Audit of Textile Industry
Technical Guide on Internal Audit in Oil & Gas Refining & Marketing (Downstream) Enterprises
Technical Guide on Auditing Waste Management
Technical Guide on Internal Audit of Pharmaceutical Industry
Technical Guide on Internal Audit of Petrochemical Industry
Technical Guide on Internal Audit of Beverages Industry
Technical Guide on Internal Audit of IT Software Industry
Technical Guide on Internal Audit of Hotel Industry
Technical Guide on Appeal before CIT(A) Part-II (FAQ) – Direct Tax (subject)
Technical Guide on Appeal before CIT(A) Part-I – Direct Tax (subject)
Technical Guide on Income Tax on Reconstitution of Firm - Direct Taxes (subject)
Technical Guide on Taxation of HUFs – Direct taxes (subject)
Technical Guide on Virtual ITAT Proceedings – Direct taxes (subject)
Generic Internal Audit Guides
General Guidelines on Internal Audit
Background Material on Due Diligence
Training Material on Internal Audit
Manual on Internal Audit
Technical Guide on Internal Audit of Intangible Assets
Guide on Risk-Based Internal Audit
Manual on Concurrent Audit of Banks (2016 edition)
Internal Audit Checklist
Note on Review of Demonetisation Activity by Chartered Accountants in Banks