2.2 Scope of application

1. Преглед

Наименование	Регулация
7. These guidelines apply in relation to the communication between competent authorities and …	These guidelines apply in relation to the communication between competent authorities and auditors in their role of supervising and carrying out, respectively, the statutory audit of those credit institutions.
8. These guidelines refer in particular to the communication between the competent authority and …	These guidelines refer in particular to the communication between the competent authority and the auditor or group auditor of a credit institution (institution-specific communication, as described in section 5), and to the communication between competent authorities and auditors collectively (collective communication, as described in section 6).
9. These guidelines are without prejudice to the auditor’s ‘duty to report’, set out in Article …	These guidelines are without prejudice to the auditor’s ‘duty to report’, set out in Article 63(1) of Directive 2013/36/EU¹⁸ and Article 12(1) of Regulation (EU) No 537/2014.

Изисквания
Източник	Изискване

Стандарти
Източник	Изискване

EBA -
EN: Guidelines and other publications of the European Banking Authority (EBA), https://www.eba.europa.eu/. © European Banking Authority. Reproduction is authorised provided the source is acknowledged (EBA legal notice). Divided into sections and converted into the GRCA format, the wording unchanged. Only the versions published by the EBA are authoritative.

DE: Leitlinien und weitere Veröffentlichungen der Europäischen Bankenaufsichtsbehörde (EBA), https://www.eba.europa.eu/. © European Banking Authority. Wiedergabe mit Quellenangabe gestattet (Rechtlicher Hinweis der EBA). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Maßgeblich sind allein die von der EBA veröffentlichten Fassungen.