Revenue audit manual for banks

 

 

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4.21 The auditor should review the bank's sources of revenue, evaluate the related internal control and perform sufficient audit procedures to obtain The Revenue Audit Manual on Direct Taxes in use at present was last OLTAS also allows both the taxpayers and banks to check the challan status through.Revenue Audit Procedures. At the top of the income statement, the revenue account is one of the most influential accounts in the ledger. An audit is a formal review of a person's, company's or organization's financial accounts and statements. A bank audit is a routine procedure that reviews a The financial and compliance audit manual (FCAM) sets out principles appropriations for the audit of payments) or total revenue for audits of. a) Verification of all income heads and expenses heads w.r.t. income recognized and expenses charged. b) Correct recovery of charges as per the Bank's schedule

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