Agenda item - External Audit: Audit Plan and Informing the Audit Risk Assessment 2021/22

Report of External Audit

1)             That the Audit & Standards Committee considers the documents and notifies the external auditors if there are any additional matters that it considers may also impact on the planned audit work and context for the financial year ending 31 March 2022.

2)             That Committee notes both the External Audit Plan and responses to Informing the Audit Risk Assessment for 2021/22.

51.1      The Committee considered a report of External Audit that set out the External Audit Plan and a document that had informed the External Audit risk assessment in liaison with Brighton & Hove City Council officers.

51.2      Resolved-

1)           That the Audit & Standards Committee considers the documents and notifies the external auditors if there are any additional matters that it considers may also impact on the planned audit work and context for the financial year ending 31 March 2022.

2)           That Committee notes both the External Audit Plan and responses to Informing the Audit Risk Assessment for 2021/22.