Audit Scotland
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 February 2021
Technical guidance notes provide guidance to external auditors on particular subjects or themes relevant to their audit appointment.
- 2019/20 independent auditor's reports (central government) - PDF 717Kb
2019/20 independent auditor's reports (central government) (text only) - RTF 121Kb - 2019/20 independent auditor's reports (colleges) - PDF 481Kb
2019/20 independent auditor's reports (colleges) (text only) - RTF 133Kb - 2020/21 independent auditor's report for health boards - PDF 763Kb
2020/21 independent auditor's report for health boards (text only) - RTF 900Kb - 2019/20 independent auditor's reports (local government) - PDF 544Kb
2019/20 independent auditor's reports (local government) (text only) - RTF 856Kb - Auditor assurance on 2019/20 whole of government accounts returns - PDF 488Kb
Auditor assurance on 2019/20 whole of government accounts returns (text only) - RTF 503Kb - Auditor certification of the 2019/20 Bellwin scheme claims - PDF 391Kb
Auditor certification of the 2019/20 Bellwin scheme claims (text only) - RTF 468Kb - Auditor certification of the 2019/20 education maintenance allowance grant claims - PDF 374Kb
Auditor certification of the 2019/20 education maintenance allowance grant claims (text only) - RTF 520Kb - Auditor certification of the 2019/20 housing benefit subsidy claim - PDF 649Kb
Auditor certification of the 2019/20 housing benefit subsidy claim (text only) - RTF 935Kb - Auditor certification of the 2019/20 non-domestic rates income returns - PDF 650Kb
Auditor certification of the 2019/20 non-domestic rates income returns (text only) - RTF 1.1Mb - Certification of 2019/20 approved local government grant claims and returns - PDF 394Kb
Certification of 2019/20 approved local government grant claims and returns (text only) - RTF 802Kb - Guidance on statutory objections to 2019/20 local government annual accounts - PDF 404Kb
Guidance on statutory objections to 2019/20 local government annual accounts (text only) - RTF 514Kb - Risks of misstatement in 2020/21 local government annual accounts - all modules - PDF 3.6Mb
- Risks of misstatement in 2020/21 annual report and accounts - all modules - PDF 2.6Mb
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 November 2016
The Code of Audit Practice was published in May 2016.
Planning guidance
Last updated November 2020
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 - 2020-21 audits - PDF 636Kb
- 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 - 2020
Last updated December 2020
Technical bulletins summarise technical developments in each quarter for external auditors, and provide guidance on any emerging issues.
- 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
Technical bulletins - 2019
Last updated December 2019
- Technical bulletin 4: October - December 2019 - PDF 474Kb
Technical bulletin 4: October - December 2019 (text only) - RTF 94Kb - Technical bulletin 3: July - September 2019 - PDF 568Kb
Technical bulletin 3: July - September 2019 (text only) - RTF 700Kb - Technical bulletin 2: April - June 2019 - PDF 599Kb
Technical bulletin 2: April - June 2019 (text only) - RTF 135Kb - Technical bulletin 1: January - March 2019 - PDF 761Kb
Technical bulletin 1: January - March 2019 (text only) - RTF 872Kb
Previous technical bulletins
Last updated February 2020
The bulletins for each quarter have been combined into one file per year.
- 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 2021
- 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
Other outputs
Last updated February 2021
- Protocol for Auditor Assurances 2020/21: Local Government Pension Scheme - PDF 380Kb
Protocol for Auditor Assurances 2020/21: Local Government Pension Scheme (text only) - RTF 470Kb - Protocol for Auditor Assurances 2020/21: Integration joint boards - PDF 341Kb
Protocol for Auditor Assurances 2020/21: Integration joint boards (text only) - RTF 435Kb