Guidance on external audits of banks issued by the Basel Committee

Guidance on external audits of banks issued by the Basel Committee

Standard or Guidance

Guidance on external audits of banks issued by the Basel Committee

By Bank for International Settlements (BIS)

This supervisory guidance published by the Basel Committee on Banking Supervision (BCBS) represents a significant modernization of the global standards governing the relationship between banks, external auditors, and prudential supervisors.

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