Introduction
This report summarises the results of the Quality Review Process (QRP) for 2019/20 engagements and related contractual monitoring. This is the second such report produced by PSAA under our appointing person responsibilities conveyed by the Local Audit (Appointing Person) Regulations 2015 (the Regulations).
PSAA has a duty under the Regulation 7(b) to design and implement appropriate systems to:
- oversee issues of independence; and
- monitor compliance against contractual obligations.
An overall summary of our approach is provided on our website.