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The latest issue of Audit Committee Update contains a briefing on external audit quality and independence. Both of these are essential to ensure there is confidence in the external audit opinion on the financial statements. The article explains current arrangements for ensuring quality and independence and how these are monitored. The article also contains links to useful reports on specific external auditors operating across the UK.
Issue 14 also contains an update on the draft counter fraud code from CIPFA and other recent developments, including consultation on local audit regulations. There are also links to other reports and helpful resources.
Audit Committee Update is produced for the benefit of audit committees in organisations subscribing to the Better Governance Forum.
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Diana Melville, Advisor
T: +44 (0)1722 349398
T: +44 (0)20 7543 5805