Publications
Displaying 57 - 64 of 5685 publications
Code of audit practice 2026
The Code of Audit Practice sets out the principles of public audit in Scotland and is reviewed every five years. It provides assurance that public bodies…
Correspondence and whistleblowing: Annual report 2025/26
This report sets out information about the correspondence we received during 2025/26 and our performance against target response times.
Quality of public audit in Scotland: Annual report 2025/26
The annual assessment of audit quality carried out on the audit work delivered by Audit Scotland and our appointed firms.
Local government budgets 2026/27
Funding for councils is failing to keep pace with rising costs and demand despite a small real terms increase in funding.
Best Value: Angus Council
Angus Council has strong leadership and a focus on collaboration and improvement.
Criminal courts backlog follow-up
The Scottish Government and its partners have made progress in cutting the criminal courts backlog and modernising justice services – but risks remain to del
Architecture and Design Scotland annual audit plan 2025/26
Annual audit plan for 2025/26.
Consumer Scotland annual audit plan 2025/26
Annual audit plan for 2025/26.




