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Audit Manual
Our overall policy is to comply in all respects with the International Standards of Auditing (UK & Ireland) (ISAs (UK & Ireland)) and relevant Practice Notes issued by the Auditing Practices Board. The Manual has been developed to provide high-level guidance on their application to our audits and in addition covers matters which stem from the particular responsibilities of the C&AG as the statutory auditor of government. The Manual supplements and does not replace the ISAs (UK & Ireland).
Available on request from the NAO Information Centre Enquiry Desk (0207 798 7874) or email foi@nao.org.uk
Technical guidance for Value for Money teams
Guidance for VFM Audit Teams working on performance audits and value for money studies on a range of methodologies and techniques.
Available on request from the NAO Information Centre Enquiry Desk (0207 798 7874) or email foi@nao.org.uk
Technical guidance to help our clients
A variety of NAO guidance for clients to assist them in preparing their accounts for formal auditing.
Please note that certain exemptions may apply. Guidance will be withheld or edited where sensitive or confidential matters are discussed.
Audit Disclosure Checklists
Disclosure checklists designed to ensure that audited bodies have prepared an account in the appropriate form and have complied with all disclosure requirements. The checklists available are intended for use by both NAO auditors and clients.
Whistleblowing role and procedures
Outline of the role of the Comptroller and Auditor General as a person to whom external disclosures can be made under the Public Interest Disclosure Act 1998 and details of how to make a disclosure.
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