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External Audit In Nhs Trusts

Author

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  • Iulian Dobra

Abstract

External auditors for NHS trusts give an independent opinion on the trust's financial statements. They also review aspects of the arrangements that trusts have put in place to ensure the proper conduct of their financial affairs, and to manage their performance and use of resources. Special accountabilities attach to the use of public money and the conduct of public business. Auditors must carry out their work in accordance with the Audit Commission's Code of Audit Practice that is approved by the UK Parliament.

Suggested Citation

  • Iulian Dobra, 2008. "External Audit In Nhs Trusts," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-45.
    • Handle: RePEc:alu:journl:v:1:y:2008:i:10:p:45
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    More about this item

    Keywords

    Audit regulation; Corporate governance; NHS trusts; Audit independence; Audit quality;
    All these keywords.

    JEL classification:

    • I11 - Health, Education, and Welfare - - Health - - - Analysis of Health Care Markets

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