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.
My opinions are not necessarily my employers.
Rules and Regs minus Relationships equals Resentment and Rebellion. John Maxwell