Report Summary
This report provides members of the Scottish Police Authority's Audit, Risk & Assurance Committee with an overview of the planned scope and timing of the statutory audit of the Scottish Police Authority.
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Further detail
The detailed external audit plan is included at Appendix A.
This plan sets out the risk based audit approach that will be undertaken including detail of:
Materiality;
Significant financial statement risks identified;
Wider scope / Best Value responsibilities;
Audit fees;
Audit timetable and reporting; and
Various other required matters
