What other factors might impact on audit appointments over the medium term?
ACCA believes that developments in the managed audit approach may impact on audit appointments in the medium term. The Commission may wish to consider the extent to which auditors undertake substantial areas of consultancy work in the local government and NHS sectors generally in the interests of maintaining the auditor’s independence. 3. Are the principles of Public Audit as developed by the Public Audit Forum the right ones to inform the development of the Commission’s strategy? We believe that the principles of Public Audit as developed by the Public Audit Forum are most relevant to informing development of the Commission’s strategy. 4. Are there other principles to which the Commission should have regard? Another principle which the Commission could consider when making appointments relates to its own policy on social responsibility reporting. 5. How important is it for the auditor who is reviewing a particular body or function to have experience of: ยท other local government bodies
