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Auditing
Please note: This item is from our archives and was published in 2001. It is provided for historical reference. The content may be out of date and links may no longer function.
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New OCC guidance says the agency is not conducting “audits of the auditors” when it reviews banks’ external audits, but instead is assessing how and whether banks are meeting requirements ( www.aicpa.org/belt/notices.htm ).
