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Audit Guidance

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In order to assist institutions to improve their control arrangements we have developed and published a range of advice and guidance. The primary document is the Audit Code of Practice, which was originally published in 1999. The latest version of the Code was issued in 2007.

Audit Related Letters

In addition to the the Audit code of Practice, a variety of the Audit Related Letters, which have been issued since 1999. The letters include advice on audit matters, guidance on Value for Money issues and many draw attention to reports issued by the National Audit Office and the National Assembly Audit Committee.

Document Download

PDF Document (Standard)
Audit code of practice 1999 File Size: (89.99 KB)
PDF Document (Standard)
Audit Code of practice 2007 File Size: (269.15 KB)