46. Communication could take place during any phase of the supervisory processes or the audit …

Communication could take place during any phase of the supervisory processes or the audit processes, including one or more of the following:

• a. during the preparation and planning of supervisory inspections (on-site or off-site)
• b. during the performance of supervisory inspections (on-site or off-site)
• c. after completion of supervisory inspections (on-site or off-site)
• d. during the preparation and planning of the statutory audit
• e. before signing of the audit report
• f. after signing of the audit report.

1. Prezentare generală

1.1 Referințe

1.2 Cerințe identificate

1.3 Standarde asociate

2. Cerințe identificate

3. Standarde asociate

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