Local audit is not where we wanted or expected it to be. A number of 2018/19 opinions are still awaited. We can identify with much of the disappointment and frustration expressed in Chris Buss’s article.

Mr Buss speculates about possible causes, including Public Sector Audit Appointment’s processes. For clarity, we used the International Auditing & Assurance Standards Board Framework for Audit Quality to develop our 2017 tender and to assess the quality of the firm/consortia bids to carry out Code of Audit Practice compliant audits. Our evaluation was thorough, using good practices, including complete separation of financial and quality scoring. A board member and a sector representative oversaw the quality assessment. Bid evaluation focused on quality of service criteria, including sector knowledge, resourcing and capacity and capability.