I can't believe this sat unanswered. I don't have an audit workpaper for just this topic. I audited by reg and preferred the (economical) workpapers my regulator used. That means I went to TISA, Reg Z, FDIC requirements and NDIP guidance when I wanted to cover this. I could do advertising with those sections extracted, or I could incorporate them with an audit on Reg Z, Reg DD, etc.
You might want to cut and paste the applicable sections if you want just auditing.
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AndyZ CRCM
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