Statement of responsibilities of auditors and audited bodies
The responsibilities of auditors are derived from statute, principally the Local Audit and Accountability Act 2014 and from the NAO Code of Audit Practice. The responsibilities of audited bodies are derived principally the Local Audit and Accountability Act 2014 and from the Accounts and Audit Regulations 2015.
Nothing in the Statement is intended to limit or extend those responsibilities. In particular, audited bodies should note that, because auditors must not prejudice their independence, the role of the appointed auditor does not include providing financial or legal advice or consultancy services to the audited body.
PSAA issues the Statement of Responsibilities (the Statement) to serve as the formal terms of engagement between auditors appointed by PSAA and audited bodies. It summarises where the different responsibilities of auditors and of the audited body begin and end, and what is to be expected of the audited body in certain areas.
Auditors may wish to refer to, and/or incorporate, the Statement in audit planning documents, annual audit letters, reports and other audit outputs.
Appointments made by PSAA under the Local Audit (Appointing Person) Regulations 2015
The Statement, issued by PSAA applying to the audits of local government and police body, where it has appointed the auditor under the Local Audit (Appointing Person) Regulations 2015 (audits from 2018/19) can be found here:
The Statement, issued by PSAA for principal local government and police body audits for 2017/18 can be found here:
The Statement, issued by PSAA, for local government, police bodies and NHS audits for 2015/16 and 2016/17 audits can be found here:
The previous Statements, issued by the Audit Commission, served as the terms of engagement up to and including audits for 2014/15. The Statements covering local government bodies, NHS bodies and small bodies can be found here.