GR/ExternalAudit/003/024 - External Audit Services

External audit service providers to Plymouth Community Homes will be expected to comply with the Association’s minimum service requirements shown below. Audit Planning & Conduct • The external audit service will be managed through an ‘Audit Strategy & Planning Memorandum’ to be approved by the PCH Audit and Risk Committee before each year end audit. The memorandum should cover: • Audit approach (planning, materiality, liaison with internal audit, use of specialists) • Audit timeline (actual timing to be agreed with PCH Finance Team), dates of fieldwork for interim & final audits, outcomes (feedback, meetings, reports ) • Sector & client-specific risks and areas of audit focus • Audit team members (this year compared to last year) & anticipated time on each annual audit • Provision of named contact (partner/manager) to resolve audit queries before year end. • Provide a training session on accounting developments ahead of the year end audit.

24/05/2024 12:00:00

79212000-3  Auditing services
79212100-4  Financial auditing services