102. Without prejudice to their final responsibility regarding third-party arrangements, financial …

Without prejudice to their final responsibility regarding third-party arrangements, financial entities may use:

• a. pooled audits organised jointly with other clients of the same TPSP and performed by them and these clients or by a third party appointed by them, to use audit resources more efficiently and to decrease the organisational burden on both the clients and the TPSP; and
• b. relevant third-party certifications and third-party or internal audit reports, made available by the TPSP.

1. Pārskats

1.1 Atsauces

1.2 Identificētās prasības

1.3 Saistītie standarti

2. Identificētās prasības

3. Saistītie standarti

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/