This Guide covers all key areas of a financial institution audit, including loan reviews, sampling, confirmation procedures, investments in marketable equity and debt securities, foreclosed assets and real estate investments, and income tax provisions. Rather than just telling you what the standards say, this Guide includes real-life scenarios, examples, and practical considerations that reduce the technical language of official pronouncements to easy-to-understand advice and procedures, helping you address almost every situation you might encounter in a financial institution audit engagement. There is no other source available on the market today that provides the same level of practical, yet thorough, guidance found in this Guide.