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  "documentTitle": "Scottish Fiscal Commission Audit",
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      "text": "Other findings: As well as our conclusions on the significant risks we are required to report to you our observations on the internal control environment as well as any other findings from the audit.",
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      "text": "Identify changes in your business and environment: In our planning report we identified the key changes in your business and articulated how these impacted our audit approach.",
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      "text": "Determine materiality: When planning our audit we set our materiality at £44,000 based on forecast gross expenditure. We have updated this to reflect final figures and completed our audit to materiality of £43,000.",
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