As well as setting out the standards for the conduct of audits, the Office also undertakes an annual quality assurance programme to review the audit work performed. We aim to review the performance of each of our appointed auditors at least once every three years. We may do follow-up reviews if we identify a need for improvement.

In most years, the work we review is, with only a few exceptions, of good quality. We follow up on the exceptions.

Page last updated: 16 January 2007