30. Relevant information is information and knowledge obtained in the statutory audit and related …

Relevant information is information and knowledge obtained in the statutory audit and related, but not limited, to the following areas, which are described in further detail in the Annex to these guidelines with a non-exhaustive list of issues under each of them:

• a. External environment and risk profile of the credit institution
• b. Corporate governance and internal controls
• c. Ability of the credit institution to continue as a going concern
• d. Audit approach
• e. Financial statements, valuation of assets and liabilities and disclosures
• f. Audit report and auditors’ communication with the credit institution’s management body, senior management or audit committee, or a body performing equivalent functions within the credit institution, on significant matters related to financial reporting and control functions
• g. The main findings of the audit procedures carried out and conclusions.

1. Pregled

1.1 Sklici

1.2 Ugotovljene zahteve

1.3 Povezani standardi

2. Ugotovljene zahteve

3. Povezani standardi

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