References
- Audit Scotland. (2022). https://www.audit-scotland.gov.uk/uploads/docs/um/pg_planning_audit_2223.pdf.
- Audit Wales. (2020). Code of audit practice of the auditor general for Wales. https://audit.wales/publication/code-audit-practice.
- HFMA. (2021). The NHS external audit market current issues and possible solutions. https://www.hfma.org.uk/publications/details/the-nhs-external-audit-market-current-issues-and-possible-solutions.
- HFMA. (2022). The NHS external audit market: an update on current issues. https://www.hfma.org.uk/publications/details/the-nhs-external-audit-market-an-update-on-current-issues.
- NAO. (2023). Progress update: timeliness of local auditor reporting on local government in England. https://www.nao.org.uk/reports/progress-update-timeliness-of-local-auditor-reporting-on-local-government-in-england/.
- Public Accounts Committee. (2021). Local auditor reporting on local government in England. https://publications.parliament.uk/pa/cm5802/cmselect/cmpubacc/171/17102.htm.