Acknowledgement

First of all, I acknowledge the grace of Almighty for inspiring me to write the book. I want to record my sincere gratitude to late CA Suresh Advani who has been a guide and friend to me and who encouraged me to write the workbook and kept my morale always high. I want to record my sincere gratitude to CA. Amarjit Chopra, Past President, ICAI for sparing his valuable time in vetting the outline and reviewing the draft and suggesting improvements. I am grateful to Shri D K Agrawal and Shri V L Gupta for their guidance and support ever available to me. I am also grateful to Shri B V Upadhye (Ex GM, BOI) for his valuable time and talent put in reviewing the draft and for his suggestions.

I wish to record my gratitude to CA. Surendra K Bansal and late CA. (Dr.) D S Rawat, CA. U N Marwah and CA. Shakun Gupta for sparing their valuable time in reviewing the draft and suggesting improvements.

I must acknowledge the contributions of CA. Udesh Dassani, Shri M Venkat Subramanian, AGM, Indian Bank and by various others. I am thankful for the assistance provided by CA. Kapil Goyal, Smt. Reena Agrawal, Miss Pranchal Agrawal and Miss Deeksha Agrawal in preparing the draft.

I am thankful to Taxmann for reposing their trust in me and bringing out five editions of the Workbook to the branch auditors timely

During writing the book, I have referred several sources including ICAI Guidance Note on Audit of Banks, RBI and IBA notifications, several websites and others. I am grateful to all those sources.

Finally, my deepest thanks go to my wife Smt. Reena Agrawal, my daughter Miss. Pranchal and my son Master Sujay for their love, support and patience.