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SCOPE, STATUTORY PROVISION & COMPLIANCE

What is the primary statute governing the audit of nationalised banks in India?
The audit of nationalised banks is governed by the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970/1980, read with the Banking Regulation Act, 1949.
What is the primary objective of statutory audit compliance in banks?
To ensure financial statements reflect true and fair position.
Which authority appoints the statutory auditors of a public sector bank?
The statutory auditors of a public sector bank are appointed by the bank concerned with prior approval of the Reserve Bank of India, as per Section 30 of the Banking Regulation Act, 1949.
Which Act defines the scope of audit for cooperative banks in India?
The Banking Regulation Act, 1949 and respective State Cooperative Acts.
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