TY  - GEN
AU  - NAGANATHAN, M
AU  - NARASIMHAN, P S
TI  - Interpretational issues in bank audit
PY  - 2013///
KW  - AUDIT
KW  - BANKING
N2  - Thanks to the prescriptive approach adopted by the regulator, banking has seen a sort of convergence vis-a-vis the accounting aspects. But given the diversity of the users, however much one tries, different interpretations do exist in the readingof guidelines and circulars issued by the regulators from time to time. This article tries to track down such differences
ER  -