Publications

Comprehensive Area Assessment (CAA)

This document sets out the Audit Commission's approach to auditors' use of resources work from 2008/09. It outlines the key features of use of resources judgements for the purposes of the Comprehensive Area Assessment (CAA). It also describes how the specified key lines of enquiry (KLOE) form the basis of the auditor's value for money conclusion under the Code of Audit Practice 2005.

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Heather Parker, Strategic Programme Planning and Support Manager