From Open Risk Manual


BCBS 6 A is a document published by the Basel Committee on Banking Supervision on February 1990 in the Accounting and Auditing category.


The audit of international commercial banks.


The International Auditing Practices Committee (IAPC) of the International Federation of Accountants (IFAC) issues standards (ISAs) on generally accepted auditing practices and on related services and on the form and content of the auditor's reports. These standards are intended to improve the degree of uniformity of auditing practices and related services throughout the world. The purpose of this Statement is to provide additional guidance to auditors by amplifying and interpreting these standards in the context of the audit of international commercial banks.

Document Profile

  • Publication Date: February 1990
  • Publication Type: Other
  • Publication Status: Superseded
  • Publication Category: Accounting and Auditing
  • Number of Pages: 61
  • Keywords: International Commercial Banks, Audit

See Also


For definitive information on regulatory matters always consult primary sources, especially where it concerns legally binding rules and regulations.

The above regulatory document abstract is quoted verbatim in this Open Risk Manual entry and provided free of charge for the convenience of all internet users. There is no explicit or implicit endorsement of this web service by the Bank of International Settlements. The copyright of the included material rests with the original authors (Links to the original texts are duly provided).