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Colchester District Council Audit Results Report ISA (UK and Ireland) 260 for the year ended 31 March 2016 September 2016Ernst & Young LLPContentsDeliberately left blank for printing purposesContentsContents
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Appendix A independence refers to the requirement for a company's auditors to assess and report on the company's independence.
Companies that have auditors performing an independent review of their financial statements are required to file Appendix A independence.
To fill out Appendix A independence, auditors must evaluate their independence from the company they are auditing and report any potential conflicts of interest or lack of independence.
The purpose of Appendix A independence is to ensure that auditors are free from any conflicts of interest that could compromise their ability to provide an unbiased opinion on a company's financial statements.
Information that must be reported on Appendix A independence includes the auditor's evaluation of their independence, any potential conflicts of interest, and any steps taken to mitigate those conflicts.
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