References
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- Comptroller & Auditor General. (2020). Timeliness of local auditor reporting on local government in England, 2020, Session 2019–2021, 16 March 2021, HC 1243, para. 2.9. https://www.nao.org.uk/wp-content/uploads/2021/03/Timeliness-of-local-auditor-reporting-on-local-government-in-England-2020-.pdf.
- Comptroller & Auditor General. (2021). https://www.nao.org.uk/wp-content/uploads/2021/03/Timeliness-of-local-auditor-reporting-on-local-government-in-England-2020-.pdf.
- Comptroller & Auditor General. (2023). https://www.nao.org.uk/wp-content/uploads/2023/01/progress-update-timeliness-of-local-auditor-reporting.pdf.
- Ferry, L., & Midgley, H. (2022). Democracy, accountability and audit: The creation of the UK NAO as a defence of liberty. Accounting, Auditing & Accountability Journal, 35(2), 413–438.
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- PSAA News. (2022). https://www.psaa.co.uk/2022/12/psaa-announces-the-number-of-audit-opinions-completed-for-the-2021-22-audits/.
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- Redmond, T. (2020). Independent review into the oversight of local audit and the transparency of local authority financial reporting. https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/916217/Redmond_Review.pdf.