Regulatory Alerts2002-02-05
Added · Updated
Basel Committee on Banking Supervision's Paper on The Relationship between Banking Supervisors and Banks' External Auditors
The Basel Committee on Banking Supervision issued this paper to clarify the roles and interactions between banking supervisors and external auditors. It outlines the distinct responsibilities of each party to ensure effective oversight and enhance the quality of bank supervision. The document provides guidance on how supervisors can utilize external audit work while maintaining independent regulatory judgment.
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