Audit of financial statements

Technical guidance

The NAO publishes a variety of guidance and good practice on the audit of financial statements. Publications are available in the following categories:

• Disclosure Guides
  To ensure that audited bodies have prepared an account in the appropriate form and have complied with all disclosure requirements
• Financial Accounting Update
  Commenting on financial reporting developments in central government over previous months
• Financial Management and Governance
  To help departments improve their financial management
• General Report
  Summarising the results of the financial audit work undertaken by the NAO
• IFRS Readiness Toolkit
  To help clients assess the impact of the transition from UK Accounting standards to International Financial Reporting Standards
• Whole of Government Accounts
  Consolidated accounts for the Public Sector

• Faster Closing, a practical guide

• This guide is primarily addressed to departmental accountants responsible for preparing

  resource accounts.