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.
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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