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Deterministic wallet described in BIP 32 has an auditing functionality by sharing the public parent key.

https://bitcoin.org/en/developer-guide#hierarchical-deterministic-key-creation

But if I use the variant if the Hardened Keys the generation of the chain code depend also by the private parent key. With this type of key the auditing functionalities fail?

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Yes, the auditing functionality relies on the non-hardened derivation.

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