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. Prezentare generală

1.1 Referințe

1.2 Cerințe identificate

1.3 Standarde asociate

2. Cerințe identificate

3. Standarde asociate

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