本书目录
- VOLUME 1
- Part I Overview
- Chapter 1 The Banking Industry--An Overview
- Chapter 2 Analysis of a Bank?s Financial Position
- Chapter 3 Accounting and Financial Reporting Overview
- Chapter 4 Approach to Bank Auditing
- Part II Accounting and Reporting
- Chapter 5 Cash and Due From Banks
- Chapter 6 Accounting for Investment Securities
- Chapter 7 Trading Account Securities
- Chapter 7A Accounting for Impaired Securities
- Chapter 7B Consolidations & Transfers of Financial Assets and Liabilities
- Chapter 8 Loans
- Chapter 9 Property and Equipment
- Chapter 10 Accounting for Other Assets
- Chapter 11 Deposits
- Chapter 12 Securities Sold Under Agreements to Repurchase and Federal Funds Purchased
- Chapter 13 Other Liabilities
- Chapter 14 Borrowed Funds
- Chapter 14A Fair Value Measurement, Reporting and Disclosure
- Chapter 15 Equity and Income
- Chapter 16 Letters of Credit, Collections, and Consigned Inventories
- Chapter 17 Bank Trust Departments
- Chapter 17 Bank Trust Departments
- VOLUME 2
- Part III Auditing
- Chapter 18 Evaluating Internal Control Structure
- Chapter 19 Auditing Bank Assets
- Chapter 20 Auditing Bank Liabilities
- Chapter 21 Auditing Bank Equity and Results of Operations
- Part IV Related Bank Accounting Topics
- Chapter 22 Bank Holding Companies
- Chapter 23 Bank Employee Stock Ownership Plans
- Chapter 24 Directors' Examinations
- Chapter 24A Regulatory Enforcement Process
- Chapter 25 Banking Statutes and Regulations of Special Interest to Auditors
- Chapter 26 Management Issues
- Part V Appendices
- Appendix I Organization of the Office of the Comptroller of the Currency
- Appendix II Federal Reserve Board Locations
- Appendix III Sample Basic Internal Control Questionnaire
- Appendix IV Sample Internal Audit Program
- Appendix V Sample Bank Directors' Examination Report
- Appendix VI Interagency Policy Statement on External Auditing Programs of Banks and Savings Associations
- Appendix VII Glossary of Selected Financial Institution and Industry Terms
- Appendix VIII Federal Financial Institutions Examination Council Policy Statement on Allowance for Loan and Lease Losses Methodologies and Documentation for Banks and Savings Institutions
- Appendix IX Comptroller of the Currency-Bank Supervision Process-Comptroller's Handbook
- Appendix X Comptroller of the Currency-Insider Activities-Comptroller's Handbook
- Appendix XI Audit Committee Guide for Financial Services Companies Bibliography
- Index
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