The banking industry has always been considered as one of the most vital industries for the economy and has a significant role in the financial life of the business. The importance of banks can be seen from the fact that they are considered as the lifeblood of modern economy. Recently, banks have embraced some shaping phenomena, such as the implementation of IFRS 9 for financial instruments, the era of financial technology, and many other related hot issues. It cannot be denied that banking is a potential field and requires more in-depth exploration.
Audit Competition, Conference, Training, and Company Visit (ATV) sees the importance of preparing accounting graduates for future careers in auditing to deepen their understanding of audit approach in specific industry, especially banking area.
Addressing this particular issue, The 17th ATV chooses “Aligning Auditor’s Approach to Overcome the Evolving Banking Industry” as this year’s grand theme.