Publication: Code of Audit Practice 2021

June 8, 2021 by Audit Scotland
Publication cover: Code of Audit Practice 2021

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 748Kb

All files


Audit appointments

reports A list of the public bodies we audit and who will be auditing them from 2022/23 is on our audit appointments page.