CIPFA Local Authority Audit Examination of ISA 260 reports 2019/20

CIPFA Local Authority Audit Examination of ISA 260 Reports for the 2019/20 financial year

Summary

This presentation report provides a summary of CIPFA’s research, from September 2019 to January 2022, into a sample of 100 ISA260 Reports of English local authorities.

Format

PDF

Published

Jun

Author

CIPFA

FREE

Our research considered whether there was evidence for where resources were being committed during the audit and whether CIPFA might be able to assist in any areas.