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TRANSPARENCY REPORT |
Support and training
It is vital that we support our RIs and staff so
that they can deliver and improve audit quality.
National Audit Technical Services
The firm has a dedicated national audit technical department
(NATS). NATS is responsible for the technical quality of the
firm's audit operational procedures and the provision of
guidance, support and advice on audit and financial reporting
matters including:
● conducting engagement quality control reviews for high
reputational risk engagements;
● conducting second opinion reviews on specific audit
matters where there is an increased audit risk eg when
there is significant doubt over an entity's ability to continue
as a going concern or a non-standard/modified audit report
is being issued;
● providing technical advice and opinions to partners and staff;
● preparing technical communications, internal guides and
audit practice aids.
AUDIT QUALITY