Audit Scotland corporate publications

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...

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...

Our progress in reducing our carbon emissions and managing climate change...

There are a wide range of short, medium and long-term risks and issues emerging from Covid-19 for public bodies to consider. This guide focuses on the short-term challenges facing public bodies in the response phase of the pandemic. This guide...

Public spending must adapt to Covid-19

Covid-19 will have significant consequences for public spending in Scotland now and well into the future.

The Covid-19 pandemic has brought significant challenges across the Scottish public sector as bodies seek to deliver services for individuals, communities and businesses in an extremely difficult time.

A summary of the cases of fraud and other irregularities at public bodies reported by external auditors for the financial year 2019/20.

This briefing paper considers the impact of Covid-19 on the work of public audit in Scotland and provides information on our strategy and considerations. It updates Covid-19: What it means for public audit, published May 2020, with more detail...

Our annual report and accounts for year ending 31 March 2020.

This report sets out information about the correspondence we received...

Highlights from our work with other countries for 2019/20. Visit our ...

The annual assessment of audit quality carried out on the audit work...

This report includes the quality monitoring results of audits undertaken...

This strategy sets out how we communicate our audit work and engage with our stakeholders.