This Guide draws together recommendations to improve the relationship between supervisors and external auditors illustrated by good practices from 35 supervisory authorities across Europe and Central Asia (ECA).The objective of this Guide is to assist banking supervisors in managing their relationships with banks’ auditors and in developing their policies which will contribute to building enhanced auditing and supervisory practices. Both supervisors...
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ПОДРОБНАЯ ИНФОРМАЦИЯ
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2016/01/01
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Deliverable Document
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136331
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1
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1
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2019/04/24
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Disclosed
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Banking Supervisors and External Auditors : Building a Constructive Relationship - A Guide
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accounting and auditing standard
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