000			00809npc a2200181Ia 4500
008			140613s2013 xx 000 0 und d
060			_a332.1
100			_aNAGANATHAN, M
245			_aInterpretational issues in bank audit
260			_c2013
300			_a88-91
520			_aThanks 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.
653			_aAUDIT
653			_aBANKING
700			_aNARASIMHAN, P S
773			_oP14766 _nM _921596 _011163 _tCHARTERED ACCOUNTANT
942			_2ddc _cARTCL
999			_c11688 _d11688