+31. Where in-depth communication is applied, competent authorities should discuss with auditors, at …

31. Where in-depth communication is applied, competent authorities should discuss with auditors, at …

Where in-depth communication is applied, competent authorities should discuss with auditors, at least, the audit approach, the audit report and the auditors’ communication with the credit institution’s management body, senior management or audit committee, or a body performing equivalent functions within the credit institution, on significant matters related to financial reporting and control functions, including the audit report and the additional report to the audit committee referred to, respectively, in Articles 10 and 11 of Regulation (EU) No 537/2014 and as described in more detail in the Annex to these guidelines. In particular, for the discussion of the audit approach, competent authorities may take into consideration any findings or conclusions from the supervision of the credit institution.

Principle 3: Competent authorities should share information with auditors on issues which are relevant to the statutory audit of the credit institution.

1. Resumen

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1.1 Referencias

1.2 Requisitos identificados

1.3 Estándares relacionados

2. Requisitos identificados

Requisitos

3. Estándares relacionados

Estándares
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    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.