Annual audit letter

The Audit Commission undertakes an annual external inspection of the Trust’s performance on financial statements. The Trust’s arrangements to secure value for money on its use of resources and the corporate governance of public services are also assessed.

Audit in the public sector is underpinned by three principles:

• auditors are appointed independently from the bodies being audited,
•  the scope of auditors' work covers not only the audit of financial statements but also value for money and the conduct of public business, and
• auditors may report aspects of their work widely to the public and other key stakeholders.

Annual audit letters from 2005

The annual audit letters are available to view in the Publications section of this website.