External auditing arrangements of smaller authorities in England
Bibliographic record
Abstract
Less complex entities (LCEs) make a critical contribution to the public, private and voluntary sectors in England and internationally and account for the great majority of all local public audits. Recently, the role and objectives of financial reporting and external auditing in England have been subject to unprecedented criticism through a number of independent national reports. This paper discusses the auditing arrangements for LCEs in the public sector in England by examining the evidence generated by the local public audit review by Sir Tony Redmond. It discusses implications for the local public audit regime and considers whether the existing and proposed accountability and transparency arrangements are compatible with the new International Standard on Auditing (ISA) for LCEs. It contributes to the limited research on the new ISA for LCEs by investigating the differences and similarities between the new ISA for LCEs and the emerging auditing standards for English LCEs.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.004 | 0.017 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.002 | 0.002 |
| Science and technology studies | 0.003 | 0.002 |
| Scholarly communication | 0.004 | 0.002 |
| Open science | 0.000 | 0.005 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.010 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".