NHS Resolution:@0.116465:0.056159:0.212674:0.056159:0.212674:0.047246:0.116465:0.047246:0.009566:0.009324:0.006892:0.004864:0.008397:0.006973:0.005710:0.007981:0.003816:0.007766:0.005226:0.003587:0.007981:0.008128
Annual report and accounts 2021/22:@0.288185:0.056159:0.513709:0.056159:0.513709:0.047246:0.288185:0.047246:0.009230:0.008142:0.008061:0.008142:0.007215:0.003520:0.005629:0.004958:0.007309:0.008222:0.008236:0.004864:0.004555:0.005011:0.006839:0.007604:0.007725:0.005213:0.006839:0.006422:0.006382:0.008061:0.007806:0.007604:0.004743:0.005697:0.004460:0.006879:0.006973:0.006879:0.006973:0.005038:0.007053:0.007242
109:@0.931480:0.056159:0.952641:0.056159:0.952641:0.047246:0.931480:0.047246:0.006718:0.006718:0.007725
Audit response to identified  risk:@0.095894:0.103397:0.374574:0.103397:0.374574:0.092256:0.095894:0.092256:0.012931:0.011084:0.011252:0.005206:0.007137:0.006466:0.007221:0.009825:0.007977:0.011252:0.011084:0.011000:0.007977:0.009825:0.005626:0.006886:0.010832:0.006886:0.005206:0.011252:0.009741:0.010916:0.007053:0.005122:0.006886:0.005122:0.009741:0.011168:0.004635:0.002586:0.006886:0.004770:0.007742:0.009388
As a result of the above, the procedures I  implemented :@0.095894:0.125246:0.483584:0.125246:0.483584:0.114662:0.095894:0.114662:0.010291:0.006765:0.005105:0.006892:0.006461:0.005201:0.007897:0.006461:0.008647:0.003861:0.004962:0.005297:0.008903:0.004786:0.004866:0.005409:0.009030:0.008073:0.005297:0.008121:0.008918:0.009158:0.007467:0.008057:0.003462:0.005600:0.005409:0.009030:0.008073:0.006047:0.009062:0.005297:0.008903:0.007052:0.007977:0.008982:0.008727:0.005297:0.007977:0.006557:0.005632:0.001595:0.004371:0.002521:0.003861:0.013098:0.008982:0.003861:0.007897:0.013178:0.008057:0.008647:0.005201:0.007977:0.009062:0.004371
to respond to identified risks included the following::@0.095894:0.140628:0.460035:0.140628:0.460035:0.130044:0.095894:0.130044:0.005042:0.008727:0.006047:0.005297:0.007802:0.006382:0.008823:0.008727:0.008567:0.008823:0.006047:0.005042:0.008647:0.006047:0.003861:0.008982:0.007977:0.008727:0.005201:0.003861:0.004707:0.003861:0.007818:0.009062:0.006461:0.005201:0.003606:0.006382:0.007387:0.006382:0.005712:0.003861:0.008488:0.006972:0.003861:0.008488:0.008982:0.007977:0.008982:0.005632:0.005409:0.008695:0.008057:0.005297:0.004786:0.009349:0.003861:0.003861:0.009349:0.011280:0.003861:0.009030:0.009397:0.003462
•  reviewing the financial statement disclosures :@0.096734:0.162840:0.436991:0.162840:0.436991:0.152256:0.096734:0.152256:0.006477:0.004371:0.008121:0.005552:0.008137:0.007642:0.003861:0.008057:0.011344:0.003861:0.008823:0.009397:0.005887:0.005409:0.009030:0.008073:0.005297:0.004994:0.003861:0.009206:0.008121:0.009030:0.007371:0.003861:0.008121:0.003861:0.006493:0.006765:0.005584:0.008121:0.005409:0.008344:0.013737:0.008344:0.009206:0.005409:0.005680:0.009062:0.003861:0.006461:0.007132:0.003861:0.009078:0.006557:0.008823:0.005377:0.008057:0.006765:0.004371
and testing to supporting documentation to :@0.115289:0.178281:0.433626:0.178281:0.433626:0.167697:0.115289:0.167697:0.007802:0.008567:0.008982:0.006047:0.005201:0.008344:0.006430:0.005409:0.003861:0.008695:0.009397:0.005472:0.005409:0.009126:0.005632:0.006765:0.008679:0.009381:0.009094:0.009158:0.005552:0.005201:0.003861:0.008823:0.009397:0.006302:0.009397:0.009349:0.007371:0.009238:0.013737:0.008344:0.009030:0.005409:0.008121:0.005409:0.003861:0.009349:0.009030:0.005632:0.005121:0.008982:0.004371
assess compliance with  provision of relevant :@0.115289:0.193723:0.433195:0.193723:0.433195:0.183138:0.115289:0.183138:0.007802:0.006461:0.006557:0.007977:0.006557:0.006557:0.005632:0.007371:0.009349:0.013737:0.009174:0.003861:0.003861:0.008121:0.009030:0.007116:0.008344:0.005089:0.011758:0.003861:0.005712:0.009317:0.004371:0.002425:0.009062:0.005297:0.008903:0.007307:0.003861:0.006382:0.003861:0.008727:0.008727:0.006382:0.009349:0.004754:0.005712:0.005552:0.008057:0.003861:0.008153:0.007467:0.007897:0.009030:0.005153:0.004371
laws and  regulations described above as having :@0.115709:0.209341:0.456956:0.209341:0.456956:0.198756:0.115709:0.198756:0.003861:0.008121:0.011535:0.006765:0.005568:0.007802:0.008567:0.008982:0.004371:0.002521:0.005377:0.008344:0.009206:0.009030:0.003861:0.007929:0.005409:0.003654:0.009349:0.009030:0.006557:0.005297:0.009062:0.008057:0.006765:0.007084:0.005377:0.003861:0.008982:0.008153:0.009158:0.006382:0.008121:0.009014:0.009349:0.007355:0.008153:0.005632:0.007722:0.006382:0.006047:0.008727:0.007722:0.007307:0.003861:0.008488:0.008982:0.004371
direct effect on the financial statements;:@0.115289:0.224723:0.401478:0.224723:0.401478:0.214138:0.115289:0.214138:0.009158:0.003861:0.005377:0.008153:0.007371:0.005137:0.005297:0.008344:0.005169:0.004994:0.008520:0.007371:0.005409:0.005696:0.008567:0.008392:0.006047:0.005409:0.009030:0.008153:0.005201:0.004994:0.003861:0.009206:0.008121:0.009030:0.007371:0.003861:0.008121:0.003861:0.006493:0.006765:0.005409:0.008121:0.005233:0.008344:0.013737:0.008344:0.009030:0.005409:0.006765:0.003462
•  enquiring of management, and the Audit :@0.096734:0.246936:0.414209:0.246936:0.414209:0.236351:0.096734:0.236351:0.006477:0.004371:0.007706:0.008344:0.009030:0.009158:0.008823:0.003861:0.005377:0.003861:0.008823:0.009397:0.005887:0.009349:0.005185:0.005632:0.013737:0.008121:0.009206:0.008121:0.009397:0.008599:0.013737:0.008520:0.009030:0.005584:0.003462:0.006446:0.007802:0.008647:0.008982:0.006047:0.005409:0.009030:0.008073:0.005297:0.010578:0.009030:0.009700:0.003861:0.005409:0.004371
and  Risk Committee concerning actual :@0.115289:0.262377:0.394155:0.262377:0.394155:0.251792:0.115289:0.251792:0.007802:0.008567:0.008982:0.004371:0.002936:0.008903:0.003606:0.006302:0.007387:0.005632:0.010083:0.009349:0.013992:0.013737:0.004068:0.005409:0.005584:0.008344:0.008344:0.005728:0.007371:0.009174:0.009030:0.007371:0.008344:0.005552:0.009030:0.003861:0.009030:0.009397:0.006063:0.008121:0.007084:0.005409:0.008775:0.008121:0.003638:0.004371
and  potential  litigation and claims;:@0.115289:0.277818:0.360395:0.277818:0.360395:0.267234:0.115289:0.267234:0.007802:0.008567:0.008982:0.004371:0.002521:0.009381:0.008918:0.005201:0.008344:0.008615:0.005409:0.003654:0.007897:0.003861:0.004371:0.002425:0.003861:0.003606:0.005201:0.003861:0.008903:0.007897:0.005201:0.003861:0.008903:0.008727:0.006461:0.007802:0.008567:0.008982:0.006461:0.007371:0.003861:0.007738:0.003861:0.013434:0.006765:0.003462
•  reading and  reviewing minutes of meetings :@0.096734:0.299970:0.428424:0.299970:0.428424:0.289386:0.096734:0.289386:0.006477:0.004371:0.008121:0.005377:0.007977:0.007802:0.008982:0.003861:0.008567:0.008982:0.006461:0.007802:0.008567:0.008982:0.004371:0.002521:0.005552:0.008137:0.007642:0.003861:0.008057:0.011344:0.003861:0.008823:0.009397:0.006637:0.013737:0.003861:0.008855:0.009030:0.005409:0.008073:0.006765:0.005584:0.009349:0.004754:0.005632:0.013513:0.008153:0.008153:0.005409:0.003861:0.008695:0.009397:0.006557:0.004371
of those charged with governance and the :@0.115289:0.315352:0.423543:0.315352:0.423543:0.304768:0.115289:0.304768:0.009349:0.004754:0.004786:0.005409:0.009030:0.009158:0.006765:0.008344:0.005632:0.007371:0.008663:0.008121:0.005552:0.009174:0.008344:0.009206:0.005297:0.011918:0.004036:0.005632:0.009397:0.006461:0.009397:0.009349:0.007642:0.008344:0.005552:0.009030:0.008121:0.009030:0.007371:0.008344:0.005744:0.007802:0.008567:0.008982:0.006047:0.005409:0.008695:0.008057:0.004371
Board and  internal audit reports; and:@0.115709:0.330793:0.378206:0.330793:0.378206:0.320209:0.115709:0.320209:0.008727:0.008823:0.007722:0.005297:0.008903:0.006461:0.007802:0.008567:0.008982:0.004371:0.002521:0.003861:0.008823:0.005201:0.008153:0.005377:0.008823:0.008121:0.003638:0.006461:0.008121:0.009030:0.009397:0.003861:0.005409:0.005664:0.005552:0.007961:0.009158:0.009062:0.005377:0.005409:0.006509:0.003462:0.006366:0.007642:0.008488:0.009397
•  in addressing the risk of fraud through management :@0.096734:0.353005:0.493773:0.353005:0.493773:0.342421:0.096734:0.342421:0.006477:0.004371:0.008121:0.003271:0.007562:0.006461:0.007897:0.009158:0.009062:0.005377:0.008153:0.006557:0.006765:0.003654:0.008823:0.009158:0.005632:0.005409:0.009206:0.008344:0.006095:0.005297:0.003861:0.006302:0.007467:0.005712:0.009349:0.004754:0.004786:0.004994:0.005552:0.008121:0.009030:0.009397:0.006063:0.005409:0.009030:0.005377:0.009158:0.009030:0.009110:0.009030:0.006749:0.013737:0.008121:0.009301:0.008121:0.009397:0.008344:0.013737:0.008344:0.009030:0.005409:0.004371
override of controls, testing the appropriateness:@0.115289:0.368387:0.456807:0.368387:0.456807:0.357803:0.115289:0.357803:0.009158:0.007387:0.008153:0.005377:0.005377:0.003861:0.009078:0.008057:0.006047:0.009349:0.004754:0.005201:0.007371:0.009174:0.009030:0.005409:0.005552:0.009142:0.003861:0.006765:0.003462:0.005983:0.005201:0.008344:0.006430:0.005409:0.003861:0.008695:0.009158:0.006047:0.005409:0.009030:0.008153:0.006047:0.008121:0.009094:0.009381:0.005552:0.009078:0.009381:0.005552:0.003622:0.008121:0.005233:0.008344:0.009030:0.008153:0.006765:0.006765
of journal entries and other adjustments; assessing :@0.115291:0.383769:0.479975:0.383769:0.479975:0.373184:0.115291:0.373184:0.009349:0.004754:0.004036:0.003861:0.009349:0.009301:0.005552:0.009222:0.008312:0.003861:0.006126:0.008344:0.009030:0.005137:0.005552:0.003685:0.008344:0.006765:0.005552:0.007802:0.008647:0.008982:0.006382:0.009349:0.005409:0.008839:0.008344:0.005552:0.005249:0.008121:0.009397:0.003861:0.009030:0.007036:0.005409:0.013737:0.008344:0.009285:0.005409:0.006765:0.003462:0.006446:0.007802:0.006461:0.006557:0.007977:0.006557:0.006557:0.003861:0.008488:0.009062:0.004371
whether the judgements made in  making :@0.114451:0.399209:0.414329:0.399209:0.414329:0.388625:0.114451:0.388625:0.012014:0.009493:0.008647:0.005712:0.009397:0.008647:0.005791:0.005201:0.005409:0.009030:0.008153:0.004371:0.003861:0.009238:0.009397:0.009397:0.008583:0.013737:0.008599:0.009030:0.005584:0.006765:0.006174:0.013434:0.007897:0.009397:0.007977:0.006047:0.003271:0.007562:0.004371:0.002521:0.013434:0.007897:0.007929:0.003654:0.008727:0.009158:0.004371
accounting estimates are indicative of a potential :@0.115291:0.414591:0.467929:0.414591:0.467929:0.404006:0.115291:0.404006:0.008121:0.007371:0.007179:0.009349:0.009030:0.008823:0.005409:0.003861:0.009030:0.009158:0.006461:0.008344:0.006765:0.005217:0.003861:0.013737:0.008121:0.005409:0.008344:0.006765:0.005233:0.007722:0.005297:0.007897:0.006461:0.003861:0.009030:0.009110:0.003861:0.007132:0.008121:0.005153:0.003861:0.007387:0.008153:0.005712:0.009349:0.004754:0.005632:0.006797:0.006461:0.009062:0.009062:0.005201:0.008153:0.008727:0.005409:0.003654:0.007802:0.003861:0.004371
bias; and evaluating the business rationale of :@0.115711:0.430268:0.440525:0.430268:0.440525:0.419684:0.115711:0.419684:0.008982:0.003861:0.007562:0.006557:0.003271:0.006382:0.007802:0.008647:0.008982:0.006461:0.008344:0.007435:0.008121:0.003861:0.009030:0.007881:0.005409:0.003861:0.009030:0.009158:0.006047:0.005409:0.009030:0.008153:0.006047:0.009381:0.008583:0.006765:0.003654:0.008727:0.008153:0.006557:0.006765:0.005919:0.005552:0.008121:0.005137:0.003861:0.009078:0.009030:0.008121:0.003669:0.008344:0.005935:0.008982:0.004786:0.004371
any significant transactions that are unusual :@0.115291:0.445650:0.431713:0.445650:0.431713:0.435066:0.115291:0.435066:0.008121:0.008839:0.007722:0.005121:0.006765:0.003861:0.009397:0.009206:0.003861:0.004994:0.003861:0.007371:0.008296:0.009030:0.005409:0.004962:0.005409:0.005552:0.008121:0.009030:0.006765:0.008376:0.007371:0.005409:0.003861:0.009349:0.009285:0.006765:0.005409:0.005409:0.009030:0.008312:0.005409:0.005680:0.007802:0.005297:0.007897:0.006047:0.008823:0.008727:0.009030:0.006414:0.009030:0.007770:0.003861:0.004371
or outside the normal course of business.:@0.115291:0.461032:0.407654:0.461032:0.407654:0.450448:0.115291:0.450448:0.008823:0.005297:0.005201:0.009158:0.009030:0.005153:0.006765:0.003861:0.009110:0.008153:0.005632:0.005409:0.009030:0.008153:0.006047:0.008823:0.009062:0.005377:0.013434:0.007897:0.003861:0.006382:0.007371:0.008998:0.009030:0.005329:0.006765:0.008009:0.005632:0.009349:0.004754:0.006047:0.009158:0.008727:0.006557:0.003861:0.008488:0.008153:0.006461:0.006557:0.003462
I also communicated relevant identified laws and :@0.096734:0.483306:0.440485:0.483306:0.440485:0.472721:0.096734:0.472721:0.001595:0.006047:0.007562:0.003606:0.006302:0.008727:0.005632:0.007371:0.008998:0.013513:0.013434:0.009030:0.008695:0.003861:0.007132:0.008121:0.005153:0.008344:0.009126:0.006461:0.005377:0.008057:0.003861:0.007977:0.007387:0.007802:0.008727:0.005201:0.005632:0.003861:0.008903:0.008057:0.008727:0.005201:0.003861:0.004707:0.003861:0.007897:0.009062:0.006382:0.003861:0.008121:0.011200:0.006765:0.005153:0.007642:0.008488:0.008903:0.004371
regulations and potential fraud risks to all engagement :@0.096734:0.498686:0.484152:0.498686:0.484152:0.488102:0.096734:0.488102:0.005552:0.008057:0.009062:0.008727:0.003861:0.007722:0.005201:0.003861:0.008823:0.008727:0.006557:0.005297:0.007642:0.008488:0.008823:0.006461:0.009062:0.008903:0.005121:0.008057:0.008567:0.005201:0.003861:0.007562:0.003861:0.005887:0.004994:0.005329:0.007897:0.009030:0.009030:0.006461:0.005297:0.003606:0.006382:0.007387:0.006382:0.004786:0.005121:0.008982:0.005632:0.007227:0.003446:0.003446:0.006047:0.008344:0.008791:0.009397:0.007738:0.009397:0.008073:0.013434:0.008344:0.008695:0.005409:0.004371
team members including internal specialists and :@0.095894:0.514068:0.434492:0.514068:0.434492:0.503484:0.095894:0.503484:0.005201:0.008153:0.007897:0.013434:0.006047:0.013274:0.008057:0.013354:0.008982:0.008153:0.005377:0.006557:0.006047:0.003861:0.008647:0.006972:0.003861:0.008488:0.008982:0.003861:0.008392:0.008982:0.006461:0.003861:0.008647:0.005121:0.007977:0.005297:0.008727:0.007802:0.003861:0.005887:0.006765:0.008855:0.008153:0.007052:0.003861:0.007722:0.003861:0.003526:0.006557:0.005201:0.006557:0.005297:0.007562:0.008312:0.008727:0.004371
remained alert to any indications of fraud or non­:@0.096734:0.529449:0.444251:0.529449:0.444251:0.518864:0.096734:0.518864:0.005377:0.007897:0.013098:0.007722:0.003861:0.008392:0.007977:0.008982:0.006047:0.007897:0.003861:0.008057:0.005552:0.005201:0.004866:0.005121:0.008982:0.005632:0.007897:0.008727:0.007722:0.005121:0.003861:0.008567:0.009062:0.003861:0.007052:0.007897:0.005201:0.003861:0.009078:0.008727:0.006557:0.005632:0.008903:0.004786:0.004866:0.004994:0.005552:0.007850:0.009030:0.009397:0.005919:0.008567:0.005121:0.005632:0.009030:0.009110:0.009030:0.006382
compliance with laws and regulations throughout :@0.096314:0.544831:0.448138:0.544831:0.448138:0.534246:0.096314:0.534246:0.007132:0.009062:0.013434:0.009062:0.003861:0.003861:0.007722:0.008823:0.007132:0.008057:0.004866:0.011758:0.003861:0.005712:0.009317:0.006461:0.003861:0.007897:0.011344:0.006765:0.005153:0.007642:0.008488:0.008903:0.006461:0.005377:0.008057:0.009158:0.008823:0.003861:0.007818:0.005201:0.003861:0.008982:0.008823:0.006765:0.004659:0.005409:0.009030:0.005297:0.009158:0.009030:0.009190:0.009030:0.009110:0.009030:0.005153:0.004371
the audit. A further description of my responsibilities :@0.095894:0.560510:0.467486:0.560510:0.467486:0.549925:0.095894:0.549925:0.005409:0.008695:0.008057:0.005712:0.007897:0.008647:0.009062:0.003861:0.005042:0.003462:0.006366:0.010833:0.004371:0.004994:0.009030:0.005791:0.005409:0.009206:0.008344:0.005552:0.005329:0.008982:0.007977:0.006557:0.007132:0.005377:0.003861:0.008823:0.005409:0.003574:0.008982:0.008727:0.006047:0.009349:0.004754:0.005632:0.012939:0.007227:0.005297:0.005201:0.007897:0.006461:0.008982:0.008903:0.008647:0.006382:0.003861:0.008823:0.003861:0.003526:0.003861:0.004962:0.003861:0.007818:0.006461:0.004371
for the audit of the financial statements is located :@0.095894:0.575951:0.447782:0.575951:0.447782:0.565366:0.095894:0.565366:0.004994:0.009349:0.005552:0.004707:0.005409:0.008695:0.008057:0.005632:0.008121:0.008679:0.009397:0.003622:0.005409:0.005089:0.008982:0.004786:0.004786:0.005409:0.009030:0.008153:0.004866:0.004994:0.003861:0.009030:0.007897:0.009030:0.007179:0.003861:0.008121:0.003638:0.005632:0.006765:0.005409:0.008121:0.005233:0.008344:0.013481:0.008344:0.009030:0.005137:0.006765:0.005584:0.003191:0.005712:0.005632:0.003861:0.008567:0.006972:0.007642:0.005042:0.007897:0.008823:0.004371
on the Financial Reporting Council's website at: :@0.096314:0.591332:0.430014:0.591332:0.430014:0.580747:0.096314:0.580747:0.008392:0.008153:0.005632:0.005409:0.009030:0.008153:0.005632:0.007562:0.003861:0.008392:0.007802:0.008647:0.006972:0.003861:0.007642:0.003861:0.006717:0.009062:0.007802:0.008982:0.008903:0.005297:0.005121:0.003861:0.008488:0.008982:0.006047:0.009573:0.009062:0.008727:0.008823:0.007371:0.003622:0.003861:0.003669:0.006493:0.004866:0.011535:0.008344:0.009381:0.006765:0.003861:0.005409:0.008344:0.005648:0.007562:0.004962:0.003191:0.004371
www.frc.org.uk/auditorsresponsibilities. This :@0.095558:0.606717:0.408613:0.606717:0.408613:0.596133:0.095558:0.596133:0.011535:0.011535:0.011535:0.003462:0.005185:0.005552:0.007371:0.003462:0.009349:0.005552:0.009605:0.003462:0.009030:0.007929:0.006446:0.008121:0.009030:0.009636:0.003861:0.005409:0.009349:0.005552:0.006988:0.005552:0.008344:0.006765:0.009573:0.009349:0.009206:0.006765:0.003861:0.009381:0.003861:0.003861:0.003861:0.005616:0.003861:0.008344:0.006923:0.001595:0.006461:0.007897:0.008488:0.003861:0.006302:0.004371
description forms part of my certificate.:@0.096314:0.622098:0.370489:0.622098:0.370489:0.611513:0.096314:0.611513:0.009062:0.007977:0.006557:0.007052:0.005297:0.003861:0.008727:0.005201:0.003861:0.008727:0.008647:0.005632:0.004994:0.009110:0.005552:0.013513:0.006765:0.005999:0.008982:0.007642:0.005297:0.005121:0.005201:0.009349:0.004754:0.005712:0.012939:0.007227:0.004786:0.007132:0.008153:0.005552:0.005409:0.003654:0.004994:0.003654:0.007371:0.007738:0.005409:0.008105:0.003462
Other auditor's responsibilities:@0.536905:0.107246:0.874038:0.107246:0.874038:0.091647:0.536905:0.091647:0.017822:0.009146:0.014154:0.012461:0.009358:0.007195:0.012250:0.013778:0.014107:0.006466:0.008911:0.013942:0.009075:0.006630:0.009992:0.008394:0.009075:0.012508:0.010157:0.014366:0.014107:0.013942:0.010157:0.006677:0.014319:0.006677:0.006513:0.006677:0.008864:0.006677:0.012391:0.010345
I am required to obtain evidence sufficient to :@0.536905:0.127800:0.853933:0.127800:0.853933:0.117216:0.536905:0.117216:0.001595:0.006047:0.007802:0.013098:0.006047:0.005297:0.007802:0.008903:0.008567:0.003606:0.005201:0.007802:0.008903:0.005632:0.005121:0.008982:0.005632:0.008903:0.008982:0.005121:0.007802:0.003861:0.008488:0.006382:0.008057:0.007387:0.003861:0.008903:0.008057:0.008647:0.007132:0.008057:0.005201:0.006765:0.008855:0.004994:0.004994:0.003861:0.007371:0.003861:0.008344:0.009030:0.005233:0.004786:0.005042:0.008647:0.004371
give reasonable assurance that the income and :@0.536485:0.143479:0.867729:0.143479:0.867729:0.132895:0.536485:0.132895:0.008823:0.003606:0.007132:0.007802:0.006047:0.005297:0.008057:0.007897:0.006557:0.008982:0.008727:0.007802:0.009062:0.003861:0.007897:0.005712:0.008121:0.006414:0.006765:0.008599:0.005377:0.008121:0.008679:0.007132:0.008057:0.005297:0.005409:0.009030:0.008312:0.005409:0.004834:0.005409:0.008695:0.008057:0.006047:0.003861:0.008647:0.007052:0.009062:0.013274:0.008057:0.005297:0.007562:0.008312:0.008727:0.004371
expenditure reported in the financial statements :@0.536485:0.158861:0.876631:0.158861:0.876631:0.148277:0.536485:0.148277:0.008153:0.007323:0.009046:0.008153:0.008727:0.009158:0.003861:0.005121:0.008823:0.005377:0.008057:0.006047:0.005201:0.007897:0.008903:0.008823:0.005201:0.005201:0.007897:0.008903:0.006461:0.003366:0.007977:0.005632:0.005409:0.008695:0.008057:0.005201:0.004994:0.003861:0.009030:0.007818:0.008823:0.007371:0.003622:0.008121:0.003638:0.005632:0.006765:0.005409:0.007897:0.005409:0.008025:0.013737:0.008009:0.009030:0.005153:0.006765:0.004371
have been applied to the purposes intended by :@0.536905:0.174243:0.870127:0.174243:0.870127:0.163658:0.536905:0.163658:0.008647:0.007642:0.007227:0.007897:0.006047:0.008903:0.007802:0.007802:0.008567:0.006047:0.007642:0.008823:0.008903:0.003861:0.003526:0.007897:0.008903:0.005632:0.005121:0.008982:0.005297:0.005409:0.008695:0.008057:0.006047:0.008982:0.008647:0.005297:0.009062:0.008982:0.006557:0.007977:0.006557:0.005632:0.003861:0.008488:0.005121:0.007977:0.008647:0.008982:0.007977:0.008982:0.006461:0.008392:0.006892:0.004371
Parliament and the financial transactions conform :@0.536905:0.189625:0.887533:0.189625:0.887533:0.179040:0.536905:0.179040:0.008727:0.007897:0.005377:0.003861:0.003861:0.007722:0.013354:0.008153:0.008727:0.005201:0.005297:0.007642:0.008488:0.008823:0.005712:0.005409:0.009030:0.008073:0.004866:0.004994:0.003861:0.009030:0.007818:0.008823:0.007371:0.003622:0.008121:0.003638:0.006047:0.005409:0.005345:0.008121:0.009030:0.006525:0.008121:0.007371:0.005169:0.003861:0.009158:0.009030:0.006765:0.005121:0.007371:0.008918:0.008823:0.004786:0.009062:0.005377:0.013354:0.004371
to the authorities which govern them.:@0.536065:0.205066:0.800572:0.205066:0.800572:0.194482:0.536065:0.194482:0.005121:0.008982:0.005201:0.005409:0.008695:0.008057:0.005712:0.008121:0.008679:0.005409:0.008775:0.009158:0.005552:0.003861:0.005201:0.003861:0.008057:0.006765:0.004371:0.011535:0.009238:0.003861:0.007562:0.009238:0.006047:0.008982:0.008903:0.007307:0.008057:0.005297:0.008647:0.005632:0.005201:0.009030:0.008009:0.013513:0.003462
I communicate with those charged with governance :@0.536905:0.227278:0.904764:0.227278:0.904764:0.216693:0.536905:0.216693:0.001595:0.006047:0.007371:0.009174:0.013737:0.013386:0.009030:0.008855:0.003861:0.007371:0.008121:0.005169:0.008344:0.004754:0.011535:0.003861:0.005680:0.009030:0.005744:0.005409:0.008695:0.009062:0.006765:0.007929:0.005632:0.007132:0.008647:0.007897:0.005377:0.009062:0.008057:0.009062:0.005201:0.011535:0.003861:0.005680:0.009030:0.006174:0.009397:0.009078:0.007467:0.008344:0.005345:0.008823:0.008121:0.008679:0.007371:0.007993:0.004371
regarding, among other matters, the planned :@0.536905:0.242658:0.857619:0.242658:0.857619:0.232074:0.536905:0.232074:0.005377:0.007977:0.009062:0.007802:0.005297:0.009062:0.003861:0.008488:0.009062:0.003271:0.006461:0.008121:0.013035:0.009062:0.008647:0.009062:0.006047:0.009349:0.005409:0.008663:0.008344:0.005345:0.005201:0.013513:0.007897:0.005409:0.005409:0.007993:0.005552:0.006541:0.003462:0.005935:0.005409:0.008695:0.008057:0.006047:0.008903:0.003861:0.007483:0.008647:0.008567:0.007977:0.008982:0.004371
scope and timing of the audit and significant audit :@0.536065:0.258100:0.894718:0.258100:0.894718:0.247515:0.536065:0.247515:0.006765:0.006844:0.008982:0.008903:0.007977:0.005712:0.007642:0.008488:0.008823:0.005632:0.005121:0.003861:0.013274:0.003861:0.008727:0.009158:0.006047:0.009349:0.004754:0.004786:0.005409:0.008695:0.008057:0.005632:0.008121:0.008679:0.009397:0.003622:0.005409:0.004754:0.007802:0.008567:0.008982:0.005632:0.006765:0.003861:0.009190:0.009030:0.003861:0.004994:0.003861:0.007052:0.008121:0.009030:0.005185:0.005201:0.007802:0.008727:0.009158:0.003861:0.005121:0.004371
findings, including any significant deficiencies in :@0.536065:0.273778:0.875430:0.273778:0.875430:0.263194:0.536065:0.263194:0.004994:0.003861:0.009030:0.009158:0.003861:0.009030:0.009190:0.006765:0.003462:0.006318:0.003861:0.008567:0.006972:0.003861:0.008567:0.008982:0.003861:0.008488:0.008982:0.006047:0.008121:0.008759:0.007722:0.004371:0.006765:0.003861:0.009190:0.009030:0.003861:0.004994:0.003861:0.007052:0.008121:0.009030:0.005185:0.005201:0.009158:0.008153:0.004994:0.003861:0.007020:0.003861:0.008153:0.008823:0.007371:0.003622:0.008344:0.006525:0.005632:0.003111:0.007387:0.004371
internal control that I  identify during my audit.:@0.536905:0.289160:0.859581:0.289160:0.859581:0.278576:0.536905:0.278576:0.003861:0.008647:0.005121:0.007977:0.005297:0.008727:0.007802:0.003861:0.006302:0.006972:0.008823:0.008567:0.005121:0.005201:0.008823:0.003861:0.005887:0.005409:0.009030:0.008312:0.005409:0.005249:0.001595:0.004371:0.002521:0.003861:0.009078:0.008057:0.008823:0.005201:0.003861:0.004786:0.007467:0.005297:0.008823:0.008567:0.005297:0.003861:0.008488:0.008903:0.006461:0.012939:0.007227:0.005201:0.007897:0.008567:0.008982:0.003861:0.004962:0.003462
Report:@0.537224:0.318494:0.610110:0.318494:0.610110:0.302896:0.537224:0.302896:0.014695:0.012179:0.014013:0.013778:0.009075:0.009146
I have no observations to make on :@0.536905:0.339346:0.780240:0.339346:0.780240:0.328761:0.536905:0.328761:0.001595:0.006461:0.008727:0.007722:0.007387:0.007977:0.005632:0.008392:0.008567:0.005632:0.009062:0.009158:0.006765:0.007929:0.005377:0.007387:0.007897:0.005201:0.003861:0.008982:0.008823:0.006765:0.004659:0.005121:0.008982:0.006047:0.013513:0.007802:0.007722:0.008057:0.005632:0.008153:0.007977:0.004371
these financial statements.:@0.536065:0.354727:0.720768:0.354727:0.720768:0.344143:0.536065:0.344143:0.005409:0.008775:0.008153:0.006765:0.008009:0.004786:0.004786:0.003861:0.009030:0.008121:0.008791:0.007371:0.003861:0.008121:0.003861:0.005504:0.006765:0.005409:0.007818:0.005409:0.008025:0.013513:0.008153:0.009030:0.005153:0.006765:0.003462
Gareth Davies:@0.536485:0.399335:0.644051:0.399335:0.644051:0.388193:0.536485:0.388193:0.011336:0.008733:0.006382:0.008817:0.006214:0.009657:0.006466:0.011924:0.008649:0.008649:0.004770:0.008582:0.007389
Comptroller and Auditor General :@0.536485:0.414592:0.771093:0.414592:0.771093:0.404008:0.536485:0.404008:0.009876:0.009349:0.013434:0.009158:0.005409:0.005552:0.009030:0.003861:0.003861:0.008057:0.005552:0.005105:0.007642:0.008488:0.008903:0.006047:0.010291:0.008855:0.009397:0.003861:0.005409:0.009349:0.005552:0.005728:0.010498:0.008057:0.008727:0.008153:0.005377:0.007802:0.003861:0.004371
Date:  18 July 2022:@0.536905:0.429973:0.665545:0.429973:0.665545:0.419388:0.536905:0.419388:0.010753:0.007802:0.005121:0.008057:0.003271:0.004371:0.003685:0.007802:0.007897:0.004866:0.005696:0.009030:0.003861:0.007722:0.004754:0.008392:0.008599:0.008360:0.008599
National Audit Office :@0.536905:0.474457:0.687131:0.474457:0.687131:0.463872:0.536905:0.463872:0.011344:0.007722:0.005042:0.003606:0.008903:0.008488:0.007722:0.003606:0.006047:0.010291:0.009030:0.009397:0.003861:0.005409:0.005089:0.011679:0.004994:0.004659:0.003861:0.007052:0.008057:0.004371
157-197 Buckingham Palace Road :@0.538080:0.489838:0.782277:0.489838:0.782277:0.479254:0.538080:0.479254:0.008823:0.008903:0.008903:0.006637:0.008982:0.008903:0.008903:0.006461:0.009142:0.008663:0.007371:0.007929:0.003669:0.009030:0.009110:0.009030:0.007929:0.013737:0.005919:0.008392:0.007722:0.003606:0.007722:0.006972:0.007897:0.006382:0.008647:0.008488:0.007387:0.008567:0.004371
Victoria,  London :@0.535645:0.505219:0.654138:0.505219:0.654138:0.494635:0.535645:0.494635:0.009908:0.003861:0.007371:0.005409:0.009349:0.005552:0.003861:0.008121:0.003462:0.004371:0.002473:0.007132:0.008823:0.008392:0.008823:0.008727:0.008488:0.004371
SW1W9SP:@0.536485:0.520601:0.613337:0.520601:0.613337:0.510017:0.536485:0.510017:0.009062:0.015779:0.009158:0.015779:0.009158:0.008982:0.008934