Commentary Part 5 – Conduct of Local Audit
63.Part 5 sets out the provisions relating to the role of the local auditors under this Act. The scope of the audit is set out in sections 20 and 21, and largely replicates existing provisions in the Audit Commission Act 1998. Section 19 and Schedule 6 set out the role of the Comptroller and Auditor General of the National Audit Office to set the audit standards through codes of audit practice and guidance. Sections 24 to 31 set out the additional duties of local auditors in undertaking audits of relevant authorities, retaining the current roles in – for example - reporting in the public interest when necessary or taking questions and objections from local government electors.