The National Audit Office’s Code of Audit Practice requires auditors to prepare an annual audit letter and issue it to each audited body. The annual audit letter summarises key findings from across the range of the auditor’s work and responsibilities under statute and the Code. It covers the work carried out by auditors since the previous letter was issued. It should provide a clear, readily understandable commentary on the results of the auditor’s work and highlight any issues that the auditor wishes to draw to the attention of the public. The annual audit letter is a public facing document and should be written for a wider audience because it will be published by the audited body.
Annual audit letters for 2014/15 and 2015/16 are available below.
Annual audit letters for years before 2014/15 were published by the Audit Commission and are available here.