Compendium of Standards - Financial Stability Board
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FSB RSS Feedsen2024-03-29T10:48:36+00:00Supplemental note to External audits of banks - audit of expected credit loss
https://www.fsb.org/2020/12/supplemental-note-to-external-audits-of-banks-audit-of-expected-credit-loss/
The objective of these guidelines is to contribute to the high-quality audits of internationally active banks by communicating supervisory expectations for the audit of ECL estimates and providing questions that banks' audit committees may ask the external auditor.2020-12-07T00:00:00+00:00Supplemental note to External audits of banks - audit of expected credit loss2020-12-07