Use of Resources Framework 2009
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This document sets out the Audit Commission’s approach to auditors' use of resources work from 2008/09. It outlines the key features of use of resources judgements for Comprehensive Area Assessment (CAA). It also describes how the specified key lines of enquiry (KLOE) form the basis of the auditor's value for money conclusion under the Code of Audit Practice.
This document updates the original overall approach and KLOE document published in May 2008.