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NHS Resolution Annual report and accounts 2021/22 109

Audit response to identified risk Other auditor's responsibilities
As a result of the above, the procedures I implemented I am required to obtain evidence sufficient to
to respond to identified risks included the following: give reasonable assurance that the income and
• reviewing the financial statement disclosures expenditure reported in the financial statements
and testing to supporting documentation to have been applied to the purposes intended by
assess compliance with provision of relevant Parliament and the financial transactions conform
laws and regulations described above as having to the authorities which govern them.
direct effect on the financial statements; I communicate with those charged with governance
regarding, among other matters, the planned
• enquiring of management, and the Audit
scope and timing of the audit and significant audit
and Risk Committee concerning actual
and potential litigation and claims; findings, including any significant deficiencies in
internal control that I identify during my audit.
• reading and reviewing minutes of meetings
of those charged with governance and the Report
Board and internal audit reports; and
I have no observations to make on
• in addressing the risk of fraud through management these financial statements.
override of controls, testing the appropriateness
of journal entries and other adjustments; assessing
whether the judgements made in making Gareth Davies
accounting estimates are indicative of a potential Comptroller and Auditor General
bias; and evaluating the business rationale of Date: 18 July 2022
any significant transactions that are unusual
or outside the normal course of business.
National Audit Office
I also communicated relevant identified laws and
157-197 Buckingham Palace Road
regulations and potential fraud risks to all engagement
Victoria, London
team members including internal specialists and
SW1W9SP
remained alert to any indications of fraud or non­
compliance with laws and regulations throughout
the audit. A further description of my responsibilities
for the audit of the financial statements is located
on the Financial Reporting Council's website at:
www.frc.org.uk/auditorsresponsibilities. This
description forms part of my certificate.