EXTERNAL AUDIT IN NHS TRUSTS

                            Iulian Dobra, Assistant PhD Student
                        “1 Decembrie 1918” University of Alba Iulia,
                                  dobra.iulian@gmail.com


ABSTRACT: External auditors for NHS trusts give an independent opinion on the trust's
financial statements. They also review aspects of the arrangements that trusts have put in
place to ensure the proper conduct of their financial affairs, and to manage their performance
and use of resources. Special accountabilities attach to the use of public money and the
conduct of public business. Auditors must carry out their work in accordance with the Audit
Commission's Code of Audit Practice that is approved by the UK Parliament.

Keywords: Audit regulation; Corporate governance; NHS trusts; Audit independence; Audit quality

JEL Codes: I11