How we deliver our functions and services

Information about our work, our strategy and policies for delivering functions and services and information for our service users:

Functions

• The powers and obligations of Audit Scotland, Auditor General and Accounts Commission - PDF 1.2Mb

• Audit Scotland accessibility policy - PDF 260Kb

• Foreign language requests

• Complaints about Audit Scotland, Accounts Commission and the Auditor General for Scotland

• Issues of concerns about the bodies we audit

• Whistleblowing

• Complaints about the standards of a member of the Accounts Commission

• Code of Audit Practice - PDF 748Kb

Annual audit plans and reports, impact reports, performance reports, statutory reports from Auditor General, Accounts Commission and Audit Scotland

• Health

• Local government

• Central government

• Best value

• Community planning partnerships

• Future performance audits

• Our audit report process

• Audited bodies and appointed auditors for financial audits

• National Fraud Initiative publications, audit reports, privacy notice and codes

• Local government statutory performance indicator information to 2012/13

• Local government statutory performance guide and direction

• Housing benefit audit information and reports

• National scrutiny plan for local government

• Planning guidance

• Risk management framework - PDF 380Kb

• Expected fees for 2022/23 audits - XLSX 125Kb

• Digital services strategy - PDF 945Kb

• Audit Scotland blogs

Services

Technical guidance and support to auditors

• Technical guidance notes

• Notes for guidance

• Technical bulletins

• Good practice notes

• Objections to local authority accounts