18. Effective communication between competent authorities and auditors should facilitate the …

Effective communication between competent authorities and auditors should facilitate the sharing of information about the credit institution which is relevant to the competent authorities’ and the auditors’ respective functions. Sharing of information should take into account the different responsibilities of competent authorities and auditors, which derive from the different scope and purpose of their functions.

1. Vue d’ensemble

1.1 Références

1.2 Exigences identifiées

1.3 Normes associées

2. Exigences identifiées

3. Normes associées

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