Annual Report and Accounts 2012/13 - Royal Bournemouth Hospital

Quality Reportl the Quality Report is not consistent inall material respects with the sourcesspecified in the Detailed Guidancefor External Assurance on QualityReports; andl the indicators in the Quality Reportidentified as having been the subjectof limited assurance in the QualityReport are not reasonably stated inall material respects in accordancewith the NHS Foundation TrustAnnual Reporting Manual and the sixdimensions of data quality set out inthe Detailed Guidance for ExternalAssurance on Quality Reports.We read the Quality Report and considerwhether it addresses the contentrequirements of the NHS FoundationTrust Annual Reporting Manual, andconsider the implications for our reportif we become aware of any materialomissions.We read the other information containedin the Quality Report and considerwhether it is materially inconsistent withthe documents specified within thedetailed guidance. We consider theimplications for our report if we becomeaware of any apparent misstatements ormaterial inconsistencies with thosedocuments (collectively the “documents”).Our responsibilities do not extend to anyother information.We are in compliance with the applicableindependence and competencyrequirements of the Institute ofChartered Accountants in England andWales (ICAEW) Code of Ethics. Our teamcomprised assurance practitioners andrelevant subject matter experts.Assurance work performedWe conducted this limited assuranceengagement in accordance withInternational Standard on AssuranceEngagements 3000 (Revised) -“Assurance Engagements other thanAudits or Reviews of Historical FinancialInformation” issued by the InternationalAuditing and Assurance Standards Board(“ISAE 3000”). Our limited assuranceprocedures included:l Evaluating the design andimplementation of the key processesand controls for managing andreporting the indicators.l Making enquiries of management.l Testing key management controls.l Analytical procedures.l Limited testing, on a selective basis, ofthe data used to calculate the indicatorback to supporting documentation.l Comparing the content requirementsof the NHS Foundation Trust AnnualReporting Manual to the categoriesreported in the Quality Report.l Reading the documents.A limited assurance engagement issmaller in scope than a reasonableassurance engagement. The nature,timing and extent of procedures forgathering sufficient appropriate evidenceare deliberately limited relative to areasonable assurance engagement.104Annual Report and Accounts 2012/13