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Published: 23 August 2023

External Audit Plan 2022/23 - 31 March 2023

Report Summary

This report provides members of the Scottish Police Authority's Audit, Risk & Assurance Committee with an overview of the planned scope and timing of the statutory audit of the Scottish Police Authority.

To access the full document please open the PDF document above.

To view as accessible content please use the sections below. (Note that tables and some appendixes are not available as accessible content). 

 

Meeting

The publication discussed was referenced in the meeting below

ARAC 31 March 2023

Date : 31 March 2023

Location : online


Further detail

The detailed external audit plan is included at Appendix A.

This plan sets out the risk based audit approach that will be undertaken including detail of:
Materiality;
Significant financial statement risks identified;
Wider scope / Best Value responsibilities;
Audit fees;
Audit timetable and reporting; and
Various other required matters


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