In a paper on what the public sector can expect from auditors, the forum says auditors should 'seek to minimise changes in key audit personnel from one year to the next in order to allow audit staff to develop a sound business understanding and deliver the full potential benefit of their knowledge and experience'.
The forum - made up of the Audit Commission, the Accounts Commission for Scotland, the Northern Ireland Audit Office and the National Audit Office - says auditors should make their work cost-effective by focusing on areas where the risks of error, fraud and irregularities are greatest.
The paper emphasises that auditors should try to work closely with internal auditors. In the interests of professional ethics they should avoid becoming financially or personally involved with the bodies they audit.
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