Protecting the public purse

Annual audit letters

The Audit Commission’s Code of Audit Practice requires auditors to prepare an annual audit letter and issue it to each audited body.

The purpose of preparing and issuing annual audit letters is to communicate to the audited body and key external stakeholders, including members of the public, the key issues arising from auditors’ work, which auditors consider should be brought to the attention of the audited body. The annual audit letter covers the work carried out by auditors since the previous annual audit letter was issued.

14 organisations:

Adur & Worthing Joint Committee

Association of Greater Manchester Authorities