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 April 2021
Technical guidance notes provide guidance to external auditors on particular subjects or themes relevant to their audit appointment.
- 2020/21 independent auditor's reports (central government) - PDF 689Kb
2020/21 independent auditor's reports (central government) (text only) - RTF 1.1Mb - 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 - 2020/21 independent auditor's reports for local government - PDF 559Kb
2020/21 independent auditor's reports for local government (text only) - RTF 947Kb - 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 2020/21 Bellwin scheme claims - PDF 420Kb
Auditor Certification of 2020/21 Bellwin scheme claims (text only) - RTF 481Kb - Auditor Certification of the 2020/21 education maintenance allowance grant claims - PDF 378Kb
Auditor Certification of the 2020/21 education maintenance allowance grant claims (text only) - RTF 554Kb - Auditor Certification of 2020/21 housing benefit subsidy claims - PDF 818Kb
Auditor Certification of 2020/21 housing benefit subsidy claims (text only) - RTF 1.2Mb - Auditor Certification of the 2020/21 non-domestic rates income returns - PDF 561Kb
Auditor Certification of the 2020/21 non-domestic rates income returns (text only) - RTF 1.3Mb - Auditor Certification of 2020/21 approved local government grant claims and returns - PDF 410Kb
Auditor Certification of 2020/21 approved local government grant claims and returns (text only) - RTF 788Kb - Guidance on inspections of and statutory objections to 2020/21 local government annual accounts - PDF 434Kb
Guidance on inspections of and statutory objections to 2020/21 local government annual accounts (text only) - RTF 528Kb - 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 June 2021
The Code of Audit Practice currently in force was published in May 2016.
The Code of Audit Practice 2021 will be applied to all audits from 1 April 2022.
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 - 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 - 2021
Last updated June 2021
Technical bulletins summarise technical developments in each quarter for external auditors, and provide guidance on any emerging issues.
- 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
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 June 2021
- Auditor Assurances Report 2020/21 - Clinical Negligence and Other Risks Indemnity Scheme - PDF 422Kb
Auditor Assurances Report 2020/21 - Clinical Negligence and Other Risks Indemnity Scheme (text only) - RTF 539Kb - 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