Publication: Code of audit practice 2016

May 26, 2016 by Audit Scotland
Publication cover: Code of audit practice 2016

The Code of audit practice sets the framework for public audit in Scotland. It outlines the responsibilities of external auditors appointed by the Auditor General for Scotland and the Accounts Commission, and describes the scope of public audit in Scotland.

Main report - PDF 658Kb

All files


Audit appointments

reports A list of the public bodies we audit and who will be auditing them from 2016/17 is on our audit appointments page.



Supplementary guidance

reportsAdditional guidance and information on the Code of Audit Practice is available on our Technical guidance page.