Annual audit

The Annual Audit report from external auditor Grant Thornton summarises the key findings arising from the work carried out for the year ended 31 March 2017 and provides a commentary on the results of the work to the Council and its external stakeholders, and highlights issues the auditors wish to draw to the attention of the public.

In preparing this letter, the auditors have followed the National Audit Office (NAO)'s Code of Audit Practice (the Code) and Auditor Guidance Note (AGN) 07 – 'Auditor Reporting'.

As part of their audit of the Council’s financial statements, the auditors comply with International Standards on Auditing (UK and Ireland) (ISAs) and other guidance issued by the NAO.