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Audit & Assurance

UK public sector audit

There are some key differences between public sector and private sector audit, plus each of the UK's four nations takes a different approach to audit. This hub will highlight the variations all auditors need to be aware of.
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How public sector audit works

UK Public Sector Audit

An Introduction to Public Sector Audit in the UK

  • Article
  • 13 Jul 2022
  • Public Sector Audit & Assurance
The financial audits of UK public sector bodies are performed under the International Standards on Auditing but, as this article explains, there are some key differences between public sector and private sector audit that it is important for anyone involved in audit to understand.
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Public Sector Audit by Nation

Article
Audit by Nation
UK & England

The National Audit Office audits most UK government bodies. Here's how it works.

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Article
Audit by Nation
Northern Ireland

Most public sector audits are carried out by the Northern Ireland Audit Office.

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Article
Audit by Nation
Scotland

In Scotland, audit work is split between private and public sector auditors.

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Article
Audit by Nation
Wales

Read more about how the Welsh public sector is audited.

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