As the specified appointing person for relevant local government authorities under the Local Audit (Appointed Person) Regulations 2015, PSAA is committed to ensuring that the quality of the audit work provided by our firms is of the required standard.
Our approach is grounded in the International Auditing and Assurance Standards Board’s Framework for Audit Quality. We have taken the attributes the IAASB framework expects to be present in a quality audit and distilled them into three tests, which we use to consider the quality of audits and auditors under our contracts:
- adherence to professional standards and guidance;
- compliance with contractual requirements; and
- relationship management
We set out our approach to monitoring the quality of audit services provided here.
To promote transparency and encourage best practice, we publish reports providing information on the quality of audit services under our audit contracts.
Our quarterly reports are available here.
Our annual reports are here.
Reports relating to the responsibilities delegated to PSAA on a transitional basis up to completion of 2017/18 audits are available here.