210904Item21App - Audit of Accounts

w APPENDIX 1 Darlington Borough Council SAS 610 Report – ‘Communication of relevant audit matters to those charged with governance’ September 2004 P c Darlington Borough Council – SAS 610 Report Year-ending 31 March 2004 Contents Section Page 1 Introduction 3 2 Status of the audit 3 3 Expected moderations to the audit report 4 4 Unadjusted misstatements 4 5 Weaknesses in the accounting and internal control systems identified as part of the audit 4 6 Our views on qualitative aspects of the Authority’s accounting practices and financial reporting 5 7 Matters required to be communicated by other auditing standards and other matters relating to the audit 5 Appendix Summary of unadjusted misstatements 6 Statement of Responsibilities of Auditors and Audited Bodies In April 2000, the Audit Commission issued a revised version of the Statement of Responsibilities of Auditors and Audited Bodies. It is available from the Chief Executive of each audited body. The purpose of the Statement is to assist auditors and audited bodies by explaining where the responsibilities of auditors begin and end, and what is to be expected of the audited body in certain areas. Our reports to management and management letters are prepared in the context of this statement. Reports and letters prepared by appointed auditors and addressed to members or officers are prepared for the sole use of the audited body, and no responsibility is taken by auditors ...