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Auditing: Principles and Techniques by S. K. Basu

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Chapter 12

Audit of Banks

CHAPTER OUTLINE
12.1 INTRODUCTION

A well-organised and efficient banking system is a pre-requisite for economic growth. Banks play an important role in the functioning of organised money markets. They act as a conduit for mobilising funds and channelising them for productive purposes. The Indian banking system, like the banking system in other countries, has played a significant role in the economic growth of the country. In order to meet the banking needs of various ...

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