Statement of responsibilities of auditors and audited bodies: Principal Local Authorities and Police Bodies

Introduction to responsibilities

6. Those responsible for the conduct of public business and for spending public money are required to ensure that public business is conducted in accordance with the law and proper standards, and that public money is safeguarded and properly accounted for, and used economically, efficiently and effectively.

7. In discharging these responsibilities, public bodies must put in place proper arrangements for the governance of their affairs and the stewardship of the resources at their disposal. They are also required to report on their arrangements in their annual published governance statement.

8. In carrying out their work auditors will:

  • plan and manage the audits in a timely, professional and efficient manner;
  • plan to complete work within agreed deadlines;
  • maintain close liaison with the audited body; and
  • provide appropriate and adequate resources and assign responsibilities to staff with the relevant expertise and experience.

9. In meeting their responsibilities, auditors obtain representations from management, both orally and in writing, on specific aspects of the audit.

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