F1Part 1AThe Local Audit Office
1BMain objective
(1)
The main objective of the Local Audit Office in performing its functions is to secure the effective operation of the system of audit established by this Act, with a view to meeting the needs of users of the audited accounts.
(2)
That includes, in particular, securing—
(a)
that audits under this Act are carried out to a high standard, and
(b)
that there is a suitable range of persons able and willing to carry out such audits.