Audit Quality Monitoring Report

Introduction

1. This is PSAA’s fifth report under our appointing person responsibilities as set out in the Local Audit (Appointing Person) Regulations 2015 (the Regulations). The report provides the results of our Quality Review Process (QRP), spanning the work of local auditors appointed by PSAA for the audit years ended 31 March 2023, covering the audits encompassed by the introduction of the first statutory backstop date.
2. This report is shorter than in previous years as the impact of the audit backlog has restricted the range of information for us to consider and report. 

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