Technical guidance
Audit Scotland's Professional Support provides guidance and support to the external auditors we appoint. We help them to fulfil their responsibility under their audit appointment to give an opinion on the financial statements.
For further information, contact Paul O'Brien at pobrien@audit-scotland.gov.uk.
Information on this page:
- Technical guidance notes
- Notes for guidance
- Code of Audit Practice - Supplementary guidance
- Planning guidance
- Technical bulletins
- Good practice notes
- Other outputs
Technical guidance notes
Last updated July 2022
Technical guidance notes provide guidance to external auditors on particular subjects or themes relevant to their audit appointment.
- 2021/22 independent auditor's reports for central government - PDF 851Kb
- 2021/22 independent auditor’s reports for colleges - PDF 412Kb
- 2021/22 independent auditor's report for health boards - PDF 458Kb
- 2021/22 independent auditor's reports for local government - PDF 532Kb
- Auditor assurance on 2020/21 whole of government accounts returns - PDF 365Kb
- Auditor Certification of 2021/22 housing benefit subsidy claims - PDF 509Kb
- Auditor Certification of 2021/22 non-domestic rates income returns - PDF 487Kb
- Guidance on inspections of and statutory objections to 2021/22 local government annual accounts - PDF 318Kb
- Risks of misstatement in 2022/23 local government annual accounts - PDF 3.4Mb
- Risks of misstatement in 2021/22 annual report and accounts - PDF 1.5Mb
Notes for guidance
Last updated February 2016
Notes for guidance offer guidance to external auditors, and to provide information which may be of interest or assistance in the performance of their audit work.
Code of Audit Practice - Supplementary guidance
Last updated January 2023
The Code of Audit Practice currently in force was published in June 2021.
- Audit handover guidance note - PDF 131Kb
- Audit management and quality guidance - PDF 179Kb
Planning guidance
Last updated October 2022
This guidance is for auditors of all audited bodies to help with planning their audits. It includes separate guidance for each audit year.
- Guidance on planning the audit - 2022-23 audits - PDF 605Kb
- Guidance on planning the audit - 2021-22 audits - PDF 406Kb
- Guidance on planning the audit - 2020-21 audits - PDF 636Kb
Guidance on planning the audit - 2020-21 audits - addendum - PDF 295Kb - Guidance on planning the audit - 2019-20 audits - PDF 691Kb
- Guidance on planning the audit - 2019-20 audits - addendum - PDF 429Kb
- Guidance on planning the audit - 2018-19 audits - PDF 659Kb
- Audit management and quality guidance - for 2019/20 audit year onwards - PDF 411Kb
- 2018/19 audits - Notes for guidance: Assessing public bodies' response to EU withdrawal - PDF 397Kb
- 2017/18 audits - Notes for guidance: Openness and transparency - PDF 361Kb
- Audit planning guidance 2017/18 audits - PDF 811Kb
- Progress report 2020/21 - XLS 57Kb
- Audit planning guidance 2016/17 audits - PDF 701Kb
- Audit planning guidance 2015/16 audits - PDF 402Kb
- Code of Guidance on Funding External Bodies and Following the Public Pound - PDF 78Kb
- Following the Public Pound - direction to local authorities - PDF 400Kb
- Following the Public Pound - guidance for auditors - PDF 190Kb
Technical bulletins - 2022
Last updated December 2022
Technical bulletins summarise technical developments in each quarter for external auditors, and provide guidance on any emerging issues.
- Technical bulletin 4: October - December 2022 PDF 427Kb
- Technical bulletin 3: July - September 2022 PDF 292Kb
- Technical bulletin 2: April - June 2022 PDF 414Kb
- Technical bulletin 1: January - March 2022 PDF 374Kb
Technical bulletins - 2021
Last updated December 2021
- Technical bulletin 4: October - December 2021 PDF 282Kb
- Technical bulletin 3: July - September 2021 PDF 338Kb
- Technical bulletin 2: April - June 2021 PDF 506Kb
- Technical bulletin 2: April - June 2021 (text only) RTF 563Kb
- Technical bulletin 1: January - March 2021 PDF 493Kb
- Technical bulletin 1: January - March 2021 (text only) RTF 804Kb
Technical bulletins - 2020
Last updated December 2020
- Technical bulletin 4: October - December 2020 PDF 602Kb
- Technical bulletin 4: October - December 2020 (text only) RTF 805Kb
- Technical bulletin 3: July - September 2020 PDF 518Kb
- Technical bulletin 3: July - September 2020 (text only) RTF 673Kb
- Technical bulletin 2: April - June 2020 PDF 423Kb
- Technical bulletin 2: April - June 2020 (text only) RTF 726Kb
- Technical bulletin 1: January - March 2020 PDF 710Kb
- Technical bulletin 1: January - March 2020 (text only) RTF 759Kb
Previous technical bulletins
Last updated March 2022
The bulletins for each quarter have been combined into one file per year.
- Technical bulletins - 2019 - PDF 1.5Mb
- Technical bulletins - 2018 - PDF 1.9Mb
- Technical bulletins - 2017 - PDF 1.7Mb
- Technical bulletins - 2016 - PDF 1.4Mb
- Technical bulletins - 2015 - PDF 1.8Mb
- Technical bulletins - 2014 - PDF 2.5Mb
- Technical bulletins - 2013 - PDF 2.5Mb
- Technical bulletins - 2012 - PDF 1.6Mb
- Technical bulletins - 2011 - PDF 1.8Mb
- Technical bulletins - 2010 - PDF 1.9Mb
- Technical bulletins - 2009 - PDF 2.1Mb
Good practice notes
Last updated March 2022
- Judgements and Estimates – Enhancing the Quality of Local Government Accounts - PDF 1.1Mb
- Improving the quality of college annual report and accounts - Governance statements - PDF 1.7Mb
- Improving the quality of central government annual report and accounts - Performance reports - PDF 1.5Mb
- Improving the quality of local authority annual accounts - Expenditure and funding analysis - PDF 1.2Mb
- Improving the quality of local authority annual accounts - Integration joint boards - PDF 2.8Mb
- Improving the quality of NHS annual report and accounts - Reporting financial performance - PDF 848Kb
- Improving the quality of NHS annual report and accounts - Performance reports - PDF 1.3Mb
- Improving the quality of NHS annual report and accounts - Governance statement - PDF 1.3Mb
- Improving the quality of NHS annual report and accounts - PDF 2Mb
- Improving the quality of NHS annual report and accounts - follow up - PDF 2Mb
- Management Commentaries – Enhancing the quality of local government annual accounts - PDF 4Mb
- Disclosure of Related Parties – Good Practice Note on Enhancing the Quality of Financial Reporting - PDF 948Kb
Other outputs
Last updated May 2022
- Auditor Assurances Report 2021/22 - Clinical Negligence and Other Risks Indemnity Scheme - PDF 375Kb
- Protocol for Auditor Assurances 2021/22: Local Government Pension Scheme - PDF 237Kb
- Protocol for Auditor Assurances 2021/22: Integration joint boards - PDF 206Kb
- Briefing: Numbers of section 106 charities and sets of accounts in 2020/21 - PDF 238Kb