Audit Quality Monitoring Report 2020/21


  1. This report summarises the results of the Quality Review Process (QRP) for 2020/21 engagements and related contractual monitoring. This is PSAA’s third report under our appointing person responsibilities as set out in the Local Audit (Appointing Person) Regulations 2015 (the Regulations).
  2. PSAA has a duty under the Regulation 7(b) to design and implement appropriate systems to:
    • oversee issues of independence; and
    • monitor compliance against contractual obligations.
  1. An overall summary of our approach is provided on our website.

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