Audit opinion
Functional Standards Common Glossary, published by the Cabinet Office, defines an audit opinion as: ‘The rating, conclusion and/or description of results provided by the chief audit executive addressing, at a broad level, governance, risk, management and/or control processes of the organisation. An overall audit opinion is the professional judgment of the chief audit executive based on the results of a number of individual engagements and other activities for a specific time interval.’
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