§ Baroness Blatchasked Her Majesty's Government:
What procedures the Audit Commission adopts to ensure that individual auditors apply consistent interpretations of local government law and practice; and [HL2432]
What supervisory role the Audit Commission exercises over the work of appointed auditors; and [HL2433]
What reviews comparing individual auditors' decisions have been carried out by the Audit Commission. [HL2434]
§ Lord WhittyRequirements as to how auditors discharge their functions are specified in the Audit Commission's Code of Audit Practice which is issued under Section 4(1) of the Audit Commission Act 1998 and approved by Parliament. Auditors discharge all professional responsibilities independently both of the commission and its officers and of the body under audit. Although the commission has no powers to intervene in the individual decisions of auditors, it monitors the performance of auditors through a quality control review process which is designed to ensure compliance with the Code of Audit Practice and professional auditing standards and to identify best practice.