Audit Quality Monitoring Report 2023

Introduction

1. This report summarises the results of the Quality Review Process (QRP) for 2021/22 engagements and related contractual monitoring. This is PSAA’s fourth report under our appointing person responsibilities as set out in the Local Audit (Appointing Person) Regulations 2015 (the Regulations).
2. 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.

3. An overall summary of our approach is provided on our website.

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