Audit Scotland corporate publications

Our corporate plans, code of audit practice and annual reports. Our equalities and diversity reports look at our progress in ensuring that equality is integral to what we do.

Corporate publications

Covid-19: Balancing the budget in councils

Published 21 December 2020

This guide has been prepared by Audit Scotland’s Professional Support in response to auditor enquiries. It is part of Audit Scotland’s series of publications on Covid-19-related matters. It sets out the key features related to the requirement for...

Covid-19: Going concern in the public sector

Published 21 December 2020

This guide sets out how the concept of the going concern basis of accounting applies in the public sector. It has been prepared by Audit Scotland’s Professional Support in response to auditor enquiries and is part of Audit Scotland’s ongoing...

Diversity and Equality

Our strategies, policies and progress reports on mainstreaming equality and diversity in our activities.

Equality publications

Audit Scotland Gender pay gap 31 March 2019

Published 25 March 2020

Audit Scotland is committed to promoting and embedding equality of opportunity and diversity in employment. This report, at the snapshot date of 31 March 2019, sets out our gender pay gap and gives an overview of steps we are taking to continue...