Review of 2013/14 audits of NHS foundation trusts
This report summarises the findings of a review of 2013/14 audits of NHS foundation trusts.
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Monitor commissioned the quality assurance department (QAD) of the Institute of Chartered Accountants to review the work of selected NHS foundation trust auditors.
The aim of these reviews is to assure Monitor that the audits were carried out correctly.
The work is performed on a sample basis: 9 audits were reviewed for the 2013/14 financial year and this document provides an anonymised summary of the QAD’s findings.