21 General duties of auditors of accounts of health service bodies

21  General duties of auditors of accounts of health service bodies

(1)     In auditing the accounts of [an integrated care board], a local auditor must, by examination of the accounts and otherwise, be satisfied—

(a)     that the accounts present a true and fair view, and comply with the requirements of the enactments that apply to them,

(b)     that proper practices have been observed in the preparation of the accounts,

(c)     that [the board] has made proper arrangements for securing economy, efficiency

Powered by Lexis+®

Popular documents