HC Deb 08 July 2003 vol 408 c992

1 In auditing the accounts of any NHS foundation trust an auditor must by examination of the accounts and otherwise satisfy himself—

  1. (a) that they are prepared in accordance with directions under paragraph 21 of Schedule 1,
  2. (b) that they comply with the requirements of all other provisions contained in, or having effect under, any enactment which are applicable to the accounts,
  3. (c) that proper practices have been observed in the compilation of the accounts, and
  4. (d)that the trust has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources.