Audit Commission reports
These reports provide an overall summary of the Audit Commission's assessment of the council, drawing on audit, inspection and performance assessment work.
In these reports, the Commission summarises findings and conclusions from the statutory audit, which have previously been reported to the council by the appointed auditor. Appointed auditors act separately from the Commission and, in meeting their statutory responsibilities, are required to exercise their professional judgement independently of the Commission (and the audited body).
The findings and conclusions therefore remain those of the appointed auditor and should be considered within the context of the Statement of Responsibilities of Auditors and Audited Bodies issued by the Audit Commission.