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1. Professional scepticism and management bias |
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1.1. Issue |
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1.2. Supervisory expectations for the audit of a bank's financial statements |
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2. Assessment of risks of material misstatement |
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2.1 Issue |
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2.2. Supervisory expectations for the external auditor |
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2.3. Considerations for key components of ECL |
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3. Internal control |
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3.1. Issue |
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3.2. Supervisory expectations for the external auditor |
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3.3. Considerations for key components of ECL |
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4. Use of experts |
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4.1. Issue |
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4.2. Supervisory expectations for the external auditor |
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4.3. Considerations for key components of ECL |
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5. Audit evidence |
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5.1. Issue |
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5.2. Supervisory expectations for the external auditor |
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5.3. Considerations for key components of ECL |
