4 天之前 · We are the UK’s independent public spending watchdog We support Parliament in holding the government to account and we help improve public services through our high-quality audits. Read more about us

The National Audit Office (NAO) is the UK’s independent public spending watchdog. We support Parliament in holding government to account and we help improve public services through our high-quality audits.

We provide a true and fair audit opinion on each account. This involves obtaining evidence about the amounts and disclosures in the financial statements sufficient to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or …

2025年1月29日 · Code of Audit Practice. Requirements and guidance for local auditors. Topics Topics. Browse our work by topic. You can also browse by government department. Borders and immigration. Business and industry. Childcare and children’s services. Commercial and financial management. COVID-19.

audit objectives to the sample design to prevent introducing unintended bias. If you are sampling for the purposes of a survey then you should also be aware of the Taking a Survey guidance issued in 1999. 5 The aim of the design is to achieve a balance between the required precision and the available resources.

Our financial audit reports contain audit opinions on accounts across the public sector.

The National Audit Office (NAO) is the UK’s independent public spending watchdog. We support Parliament in holding government to account and we help improve public services through our high-quality audits.

The Freedom of Information Act 2000 (FoIA) gives a general right of access to all types of recorded information held by public authorities, including the National Audit Office. The Publication Scheme explains what information we proactively make available to the public.

The National Audit Office has existed in its present form since 1983. A public audit function for central government within the UK has a much longer history.

The Local Audit and Accountability Act 2014 (the Act) requires the Comptroller and Auditor General to prepare one or more codes of audit practice prescribing the way local auditors are to carry out their functions.