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. Översikt

1.1 Referenser

1.2 Identifierade krav

1.3 Relaterade standarder

2. Identifierade krav

3. Relaterade standarder

• EBA -

  EN: Guidelines and other publications of the European Banking Authority (EBA), https://www.eba.europa.eu/. © European Banking Authority. Reproduction is authorised provided the source is acknowledged (EBA legal notice). Divided into sections and converted into the GRCA format, the wording unchanged. Only the versions published by the EBA are authoritative.

  DE: Leitlinien und weitere Veröffentlichungen der Europäischen Bankenaufsichtsbehörde (EBA), https://www.eba.europa.eu/. © European Banking Authority. Wiedergabe mit Quellenangabe gestattet (Rechtlicher Hinweis der EBA). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Maßgeblich sind allein die von der EBA veröffentlichten Fassungen.