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Updated auditor guidance: Auditors' Work on Value for Money Arrangements

Following our consultation in August/September 2015, we have finalised Auditor Guidance Note 3 - Auditors' Work on Value for Money (VFM) Arrangements, to inform auditors' planning cycles for 2015/16 audits.

We have also published a suite of supporting information designed to assist auditors in performing their risk assessment.

All documents can be accessed via the Guidance and information for auditors section on our website.

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