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National Audit Office report: Communication with academy auditors 2013

Communication with academy auditors 2013

The Comptroller and Auditor General is the appointed auditor of the Department for Education and Education Funding Agency under the Government Resources and Accounts Act 2000. The National Audit Office performs these audits on his behalf.

The Department for Education is required to consolidate academies within these resource accounts and we, as group auditors, have issued this document in relation to academy accounts for the period ended 31 August 2013.

The document aims to provide an understanding of: an academy auditor’s role in the DfE group accounts; the NAO’s expectation of them as component auditors in the group; and an understanding of the risks of material misstatement in the group financial statements


Publication details:

Published date: July 8, 2013