ADM

Audit delivery models

BCBS

Basel Committee on Banking Supervision

BIS

Bank for International Settlements

EAD

Exposure at default

ECL

Expected credit loss

FLI

Forward-looking information

GCRAECL

Guidance on credit risk and accounting for expected credit loss

IAASB

International Auditing and Assurance Standards Board

IFRS

International Financial Reporting Standards

ISA

International Standards on Auditing

IT

Information technology

PD

Probability of default

LGD

Loss-given-default

ROMM

Risks of material misstatement

SICR

Significant increase in credit risk

SME

Small and medium-sized enterprises

TCWG

Those charged with governance