Transcription of Allowance for credit losses — audit considerations
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Allowance for credit losses audit considerationsWith a focus on loans measured at amortized cost for depository and lending institutions as well as insurance companiesPractice aidAllowance for credit losses audit considerations | 1 credit losses Auditing Task ForceSydney K. Garmong credit losses Task Force Chair Crowe LLP Michael D. Lundberg Auditing Task Force Chair RSM US LLP Ilene Kassman ASB Auditing Estimates Task Force Chair KPMG LLPDom Giuffrida Ernst & Young LLP Graham Dyer Grant Thornton LLPM ichael H. Hall KPMG LLP Martin Hurden PricewaterhouseCoopers LLP Kyle Owens Crowe LLP Khalid Shah Deloitte LLP AICPA Senior CommitteesAuditing Standards BoardMichael J. Santay, ChairAICPA StaffJason T. Brodmerkel Senior Technical Manager Accounting Standards and AICPA Depository Institutions Expert PanelTeresa Brenan Manager Product Management & Development Public AccountingHiram Hasty Associate Director audit & Attest Standards, AICPABob Dohrer Chief Auditor audit & Attest Standards, AICPAD aniel Noll Senior Director Accounting Standards, AICPAThe task force gratefully acknowledges the contributions of the AICPA Depository Institutions Expert Panel; the AICPA Insurance Expert Panel; the Auditing Standards board ; and the following individuals: Vangjola Gjika (E)
6 The Audit Committee’s Role in Oversight 10 Chapter 2 10 Internal Control and Governance 10 Introduction 10 COSO Framework ... Financial Instruments — Credit Losses, ... board of directors, and other committees of the board. The term audit committee is used throughout this practice aid to refer to those charged with governance.
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