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      "text": "Audit quality is our number one priority. We plan our audit to focus on audit quality and have set the following audit quality objectives for this audit: A robust challenge of the key judgements taken in the preparation of the financial statements. A strong understanding of your internal control environment. A well planned and delivered audit that raises findings early with those charged with governance.",
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      "text": "Based on our audit work completed to date, we expect to issue an unmodified audit report.",
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      "text": "I have pleasure in presenting our final report to the Audit and Risk Committee (“the Committee”) of Scottish Fiscal Commission (“SFC”) for the 2022/23 audit. The report summarises our findings and conclusions in relation to the audit of the Annual Report and Accounts and the wider scope requirements, the scope of which was set out within our planning report presented to the Committee in May 2023. I would like to draw your attention to the key messages of this paper: Conclusions from our testing Based on our audit work completed to date, we expect to issue an unmodified audit report. The Performance Report and Accountability Report comply with the statutory guidance and proper practice and are consistent with the Annual Report and Accounts and our knowledge of the SFC. We provided management with comments and suggested changes based on review of the first draft and an update has been received confirming compliance. The auditable parts of the Remuneration and Staff report have been prepared in accordance with the relevant regulation. No material errors have been identified to date and there are two immaterial uncorrected misstatements. One corrected misstatements in excess of our reporting threshold of £2,000 has been identified up to the date of this report which is included within the Appendix to this report.",
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