Financial audit guidance

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1. Disclosure guide for entities who prepare financial statements in accordance with the Government Financial Reporting Manual (FReM)

   Insight Financial audit guidance

   3 Apr 2024

   These guides are intended for use by NAO auditors and clients, who may find them useful in the course of preparing their financial statements.

2. Communication with academy trust auditors

   Insight Financial audit guidance

   4 May 2022

   This communication provides an understanding of an academy auditor’s role and the NAO’s expectation of them.