Smaller authorities are subject to a limited assurance review, which is not a ‘full’ audit, and is proportionate to the size and undertakings of the authority. Auditors review the authority’s annual return (consisting of an annual governance statement and statement of accounts) in accordance with guidance issued by the NAO on behalf of the Comptroller and Auditor General. Their work does not constitute an audit carried out in accordance with International Standards on Auditing and does not provide the same level of assurance.
Therefore the Auditor just does a limited assurance review. More here...
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