Decision details

Informing the Audit Risk Assessment 2022/23

Decision Maker: Accounts and Audit

Decision status: For Determination

Is Key decision?: No

Is subject to call in?: No


The Director of Resources submitted a report asking members to ratify the responses made by management in response to a number of questions raised by Grant Thornton. These questions cover some important areas of the auditor risk assessment where there is a requirement to make inquiries of the Accounts and Audit Committee under auditing standards.


The questions raised and the management responses were annexed to the report and covered the following:


· General Enquiries of Management

· Fraud

· Laws and Regulations

· Related Parties

· Going Concern

· Accounting Estimates




Ratify the responses made to the Grant Thornton document ‘Informing the audit risk assessment for Ribble Valley Borough Council 2022/23’ as attached at Annex 1 of the report.


Report author: Averil Crowther

Publication date: 17/04/2023

Date of decision: 12/04/2023

Decided at meeting: 12/04/2023 - Accounts and Audit

Accompanying Documents: