An executive summary report is attached to the relevant Audit Progress Report for any audit engagement in which an ‘unsatisfactory’ assurance audit opinion is provided over the reporting period.
Mae adroddiad crynodeb gweithredol ynghlwm wrth yr Adroddiad Cynnydd Archwilio perthnasol ar gyfer unrhyw ymgysylltiad archwilio lle darperir barn archwilio sicrwydd 'anfoddhaol' dros y cyfnod adrodd.