With all of the talk about the current expected credit loss standard (CECL), banks are working to plan for all of the implications of the standard, including the impacts on financial statement audits. While the actual auditing requirements are not changing, there will be more requirements for data points and information used in estimates for the Allowance for Loan and Lease Losses (ALLL) calculation, as auditors will be required to audit those data points. This session will cover what financial statement auditors will be looking for and provide you with information on how to ensure your bank is prepared with appropriate data, including support for any estimates which were included in the ALLL.