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Public Sector Audit Appointments

Table of contents

  • 1. Introduction
  • 2. General principles
  • 3. Audit timetables and reporting the results of audit work
  • 4. Exercise of specific powers and duties of local government auditors
  • 5. Other matters
  • Appendix 1: Protocol for information requests
  • Appendix 2: Protocol for liaison between PSAA and firms of appointed auditors
  • Appendix 3: Determining variations to scale fee
    • Appendix 4: Additional work scale fees
    • Appendix 5: Indemnity against court costs and liabilities resulting from challenge work
    • Appendix 6: Process for working with PSAA when considering the use of Statutory Powers – aide memoire
    • Appendix 7: Expectations on handover of audits
    • Appendix 8: Complaints procedure
    • Appendix 9: PSAA audit quality monitoring arrangements
    Download PDF version (1.02 MB)
    Home > Managing audit quality > Terms of Appointment > Terms of appointment and further guidance 1 July 2021

    Table of contents

    • 1. Introduction
    • 2. General principles
    • 3. Audit timetables and reporting the results of audit work
    • 4. Exercise of specific powers and duties of local government auditors
    • 5. Other matters
    • Appendix 1: Protocol for information requests
    • Appendix 2: Protocol for liaison between PSAA and firms of appointed auditors
    • Appendix 3: Determining variations to scale fee
      • Appendix 4: Additional work scale fees
      • Appendix 5: Indemnity against court costs and liabilities resulting from challenge work
      • Appendix 6: Process for working with PSAA when considering the use of Statutory Powers – aide memoire
      • Appendix 7: Expectations on handover of audits
      • Appendix 8: Complaints procedure
      • Appendix 9: PSAA audit quality monitoring arrangements
      Download PDF version (1.02 MB)

      Terms of appointment and further guidance 1 July 2021

      Appendix 3: Determining variations to scale fee


      Determining variations to scale fee flow chart
       

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