In respect of Barrington Parish Council – CA0018 ow
1 Respective responsibilities of the body and the auditor
Our responsibility as auditors to complete a limited assurance review is set out by the National Audit Office (NAO). A
limited assurance review is not a full statutory audit, it does not constitute an audit carried out in accordance with
International Standards on Auditing (UK & Ireland) and hence it does not provide the same level of assurance that
such an audit would. The UK Government has determined that a lower level of assurance than that provided by a full
statutory audit is appropriate for those local public bodies with the lowest levels of spending.
Under a limited assurance review, the auditor is responsible for reviewing Sections 1 and 2 of the Annual Governance
and Accountability Return in accordance with NAO Auditor Guidance Note 02 (AGN 02) as issued by the NAO on
behalf of the Comptroller and Auditor General. AGN 02 is available from the NAO website –
https://www.nao.org.uk/code-audit-practice/guidance-and-information-for-auditors/ .
This authority is responsible for ensuring that its financial management is adequate and effective and that it has a
sound system of internal control. The authority prepares an Annual Governance and Accountability Return in
accordance with Proper Practices which:
• summarises the accounting records for the year ended 31 March 2022; and
• confirms and provides assurance on those matters that are relevant to our duties and responsibilities as external
auditors.