23. In addition, competent authorities should assess on an on-going basis whether it is necessary …

In addition, competent authorities should assess on an on-going basis whether it is necessary to apply in-depth communication with the auditor of any credit institution due to ad hoc or emerging issues, such as:

•  recent significant findings from the supervisory assessment or statutory audit
•  recent developments that may change the risk assessment or the level of supervisory effort applied to a credit institution
•  a change in the auditor being appointed to perform the statutory audit of a credit institution (including cases when a new auditor enters the market for statutory audits of credit institutions)
•  the dismissal or resignation of the auditor during the audit engagement.

1. Prezentare generală

1.1 Referințe

1.2 Cerințe identificate

1.3 Standarde asociate

2. Cerințe identificate

3. Standarde asociate

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