49. Competent authorities and auditors collectively (such as a group of auditors or a professional …

Competent authorities and auditors collectively (such as a group of auditors or a professional body representing auditors) should aim to develop a common understanding of current and emerging developments of relevance to the supervisory tasks and the statutory audit of credit institutions.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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