GN/EMA/12 - Audit Scotland

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Auditor certificationAuditor certification36. Auditors are required to state that they have examined the entries in the year end statementand accounts and records of the authority, and have obtained such evidence andexplanations, and carried out such tests, as they considered necessary.37. Auditors should conduct whatever test procedures they consider necessary in order to be ableto answer the questions in the auditor action checklist at Appendix 1. Auditors may have toundertake test procedures in areas not covered by the checklist where they judge that to benecessary.38. Auditors should direct their attention towards the paper version of the year end statement.There is no auditor involvement in the electronic version of the statement, the accompanyingmanagement information, or the authority’s evidence of spot checks.39. Auditors should conclude whether the year end statement isfairly stated in accordance with the EMA Scottish business model (Version 11).40. The grant offer letter contains an auditor’s certificate at annex 5; however, this should not beused. Auditors should instead use the format and wording shown at Appendix 3 to this grantnote.41. Any qualifications to the auditors' conclusion should be set out in a covering letter referred toin the auditor's certificate.42. Auditors should complete the auditor's certificate and any covering letter in accordance withthe guidance provided in GN/GEN/12.43. Auditors should submit the year end statement, completed auditor's certificate, and anycovering letter, by 31 July 2012 toScott GrayScottish GovernmentEmployability, Skills and Lifelong Learning DirectorateYouth Employment and Skills Division5th Floor Atlantic Quay150 BroomielawGlasgowG2 8LUPage 12Grant note GN/EMA/12
Contact pointContact point44. Enquiries concerning this grant note should be directed to Tim Bridle (tbridle@auditscotland.gov.ukor 0131 625 1793) in the TSU.Technical Services UnitAudit Scotland110 George StreetEDINBURGHEH2 4LH 16 April 2012Grant note GN/EMA/12 Page 13
Page 1 and 2: Grant noteGN/EMA/12Auditor certific
Page 3: ContentsForeword ..................
Page 6 and 7: IntroductionIntroductionAuditor cer
Page 8 and 9: Risk areasRisk areasGeneral13. The
Page 10 and 11: Risk areasPart 1 should include con
Page 14 and 15: Appendix 1Appendix 1Auditor action
Page 16: Appendix 3Appendix 3External audito

GN/EMA/12 - Audit Scotland

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