External Audit Services - Worcestershire Acute NHS Hospitals Trust

Tender description

Worcestershire Acute is looking to appoint a suitably experienced and capable provider for the provision of external audit services. To provide assessment of the organisations economy, efficiency and effectiveness in the application of use of its resources. Thus ensuring the Trust fulfils the latest statutory and best practice for auditing within the NHS, including the provisions in the National Health Service Act 2006, as amended. The Provider will assist the Trust in meeting its roles and responsibilities, whilst maintaining the necessary level of professional independence. The main duties of external auditors are set out by the Act, which states that the auditor must, by examination of the accounts and otherwise: i. be satisfied that the accounts present a true and fair view, and comply with any legislative requirements that apply to them ii. that proper practices have been observed in the preparation of the accounts, and iii. that the NHS Trust has made proper arrangements for securing economy, efficiency and effectiveness in their use of resources. External Audit Services are also defined as stipulated by the Code of Audit practice, NAO 2015 issued by Controller & Auditor General. This includes an appendix that sets out clearly what the auditors’ statutory responsibilities are for each type of NHS body under three headings – audit scope; reporting and additional duties. Keywords: external audit