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: 3/6 :
Financial Accounting Standards Board, International accounting
Standards, FASB, UK, 2002.
International Federation of Accounting, IAPS 1006, Audits the
Financial Statements of Banks, IFAC, 2006.
____________________, IAPS 1006 The Audit of International
Commercial Banks, IFAC, 2001.
____________________, IAPS 1004 the Relationship Between
Bank Auditors and Banking Supervisors, IFAC, 2001.
____________________, IAPS 1012 Auditing Derivative
Financial Instruments, IFAC, 2001.
International Federation of Accounting, IAPS 1006, Appendix 1 :
Risks and Issues in Respect of Fraud and Illegal Acts, IFAC,
2006.

-28-

123456-

7-

89-

101112-

1314-

____________________, IAPS 1006, Appendix 2 : Examples of

Internal Control Considerations and Substantive Procedures for
two Areas of Banks Operations, IFAC, 2006.
____________________, IAASB, Handbook, International
Auditing Standards, IFAC, New York, USA, 2004.
International Accounting Standards Board, IAS 30, Disclosures
in the Financial Statements of Banks and Similar Financial
Institutions, London, 1999.
____________________, IAS 32, Financial Instruments :
Disclosure and Presentation, London, 2000.
Framework for Internal Control Systems in Banking
Organizations, Basel Publications, No. 33, 1998.
Bank for International Settlements, International Audit in
Banking Organizations and the Relationship of the Supervisory
Authorities with Internal and External Auditors, Basel
Publications, No. 72, 2000.
____________________, Principles for the Management of
Credit Risk, Basel Publications, No. 75, 2000.
Publications of the Basel Committee on Banking Supervision can
be downloaded from the web site of the Bank for International
Settlements : http://www.bis.org.
: -7

)2005 (

1964

2
1
-

8
3
2
7
1
7
1

1949
1951
1957
1974
2002
2004
2004
2004

84
7
7
16
5
1
3
-

4
30
18
3
11
2
6
-

84
46
44
33
96
31
24
8
12

1
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2
1
2

7
11
16
5

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1930
1956
1960
1960
1974
1977
1978
1978
1989
1989
1991
1993
1996

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11

54

11

1979
1997

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