TY - GEN AU - SONAWALLA, ISMAIL B TI - Audit of advances PY - 2013/// KW - BANKING N2 - Traditionally, a branch of any bank has two major activities - acceptance of deposits from and granting of advances to its customers. Hnece, during the course of audit, especially the statutory branch audit, verification of these two activities forms a major component of the audit. This article deals with the second component i.e. advances ER -