INTERNATIONAL STANDARD ON AUDITING
THE RELATIONSHIP BETWEEN BANK SUPERVISORS AND EXTERNAL AUDITORS
The Council of the Malaysian Institute of Accountants has approved this Statement in October 1997 for publication.
The status of the International Auditing Practice Statement is set out in the Preface to International Standards on Auditing and Related Services.
This statement is issued for guidance only and is not intended to have the authority of an ISA.