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Home > About us > What we do > Audit of financial statements > Technical Guidance

Audit of financial statements

Technical Guidance

 

The National Audit Office (NAO) produces technical information, guidance and good practice material that can be used by others, particularly those in public sector organisations.

 

This includes guidance documents and good practice on the audit of financial statements such as:

 

• disclosure guides
• templates
• advice 
• examples
• IFRS readiness guide

 

and other information.

 

For full details and links to the technical guidance, please see the Audit of financial statements page within the Guidance and good practice section of the website.