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External audit

External audit

The Authority is statutorily obliged to have a yearly audit conducted by an external audit firm. Grant Thornton were appointed as the Authority’s auditor by the Public Sector Audit Appointments (PSAA) and have been the Authority’s external auditors since September 2012.

 What are the External Auditors key responsibilities?
  •  To give an opinion on the Authority’s Financial Statements

  • Assess the authority’s arrangements for securing economy, efficiency and effectiveness in its use of resources- the Value for Money (VFM) Conclusion  

 The External Auditors’ latest comments can be found within the Annual Audit Letter which is embedded below.

 Annual audit letter

The external auditors are required to comply with the International standards on Auditing and as part of this are required to issue an annual audit letter to the Authority once the annual review has been completed.

The annual audit letter that was issued in August 2017 can be found below.

Please note the 2017/18 annual audit letter will be uploaded as soon as possible.

  

Audit of accounts

Last updated 07/02/18

Next update 07/02/21

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