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External audit

We aim to provide intelligent management assurance and advice based on insightful business understanding, delivered efficiently and with integrity.

We view external audit as critical to delivering robust financial reporting and management and also part of a broader assurance regime, contributing to clients’ integrated assurance frameworks. This has required us to refine, over time, a methodology that allows us to gain a deep insight of our clients, including the key risks and challenges they face. It goes beyond just delivering an opinion on the financial statements. A quality opinion should be underpinned by a holistic view of the business, providing a wider level of assurance to stakeholders that, not only are the statements true and fair, but that they are a fair reflection of how an organisation demonstrates use of its resources.
We summarise below the core components of our external audit service, one that enables us to deliver a rounded, insightful service aimed at driving improvements.

 Our audit methodology is adaptable and intelligence-led, so that we are able to flex our approach and delivery to meet the specific risks around complex areas and change initiatives, and their potential effect on clients’ financial statements. We focus our efforts on areas which have a greater likelihood of impacting on service delivery, and that matter to your stakeholders and you.
Through our audit process, we influence positive change and help drive service improvements. 
Ultimately, the financial statements ought to enable stakeholders to understand how well taxpayers’ funds have been used in delivering planned outcomes.