A further description of the auditor’s responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website www.frc.org.uk/auditorsresponsibilities.
Mewn llawer o ymchwiliadau gall defnyddio’r GAAR fod yn un o nifer o ddadleuon a hyrwyddir gan yr Awdurdod Cyllid i herio hunanasesiad y trethdalwr.