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 Neil Cameron at NCameron@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
Latest guidance
Added November 2024
- Climate change disclosures – Good Practice Note on enhancing the quality of financial reporting - PDF 1.7Mb
Added October 2024
- Technical bulletin 3: July to September 2024 - PDF 266Kb
Added September 2024
Technical guidance notes
Last updated September 2024
Technical guidance notes provide guidance to external auditors on particular subjects or themes relevant to their audit appointment.
- 2023/24 independent auditor's reports for central government - PDF 776Kb
- 2023/24 independent auditor’s reports for colleges - PDF 549Kb
- 2023/24 independent auditor's report for health boards - PDF 525Kb
- 2022/23 independent auditor's reports for local government - PDF 641Kb
- Auditor assurance on 2023/24 whole of government accounts returns - PDF 323Kb
- Auditor Certification of 2023/24 housing benefit subsidy claims - PDF 464Kb
- Auditor Certification of 2023/24 non-domestic rates income returns - PDF 650Kb
- Guidance on inspections of and statutory objections to 2023/24 local government annual accounts - PDF 316Kb
- Risks of misstatement in 2023/24 local government annual accounts - PDF 167Kb
- Risks of misstatement in 2023/24 annual report and accounts - PDF 162Kb
- Auditor Assurance on Health Board Consolidation Schedules 2023/24 - PDF 213Kb
- Reporting on Summary Financial Information 2023/24 - PDF 220Kb
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.
- Severance schemes - PDF 222Kb
Severance schemes (text only) - RTF 308Kb
Code of Audit Practice - Supplementary guidance
Last updated February 2023
The Code of Audit Practice currently in force was published in June 2021.
- Code of Audit Practice Supplementary guidance - wider scope audit, less complex bodies and Best Value - PDF 223Kb
- Audit handover guidance note - PDF 131Kb
- Audit management and quality guidance - PDF 179Kb
Planning guidance
Last updated October 2023
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 - 2024-25 audits - PDF 510Kb
- Guidance on planning the audit - 2023-24 audits - PDF 567Kb
- Guidance on planning the audit - 2022-23 audits - PDF 605Kb
- Guidance on planning the audit - 2021-22 audits - PDF 406Kb
- 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 - 2024
Last updated October 2024
Technical bulletins summarise technical developments in each quarter for external auditors, and provide guidance on any emerging issues.
- Technical bulletin 3: July to September 2024 - PDF 266Kb
- Technical bulletin 2: April to June 2024 - PDF 272.7Kb
- Technical bulletin 1: January to March 2024 - PDF 357Kb
Previous technical bulletins
Last updated April 2024
The bulletins for each quarter have been combined into one file per year.
- Technical bulletins - 2023 - PDF 988Kb
- Technical bulletins - 2022 - PDF 1.1Mb
- Technical bulletins - 2021 - PDF 1.3Mb
- Technical bulletins - 2020 - PDF 1.9Mb
- Technical bulletins - 2019 - PDF 1.5Mb
- 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 May 2022
- 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
- Disclosure of Related Parties – Good Practice Note on Enhancing the Quality of Financial Reporting - PDF 948Kb
- Remuneration Report – Good Practice Note on enhancing the quality of financial reporting - PDF 670Kb
- Climate change disclosures – Good Practice Note on enhancing the quality of financial reporting - PDF 1.7Mb
Other outputs
Last updated February 2024
- Protocol for Auditor Assurance 2023/24: Integration joint boards - PDF 198Kb
- Auditor Assurances Report 2022/23 – Clinical Negligence and Other Risks Indemnity Scheme - PDF 405Kb
- Protocol for Auditor Assurances 2023/24: Local Government Pension Scheme - PDF 248Kb
- Protocol for Auditor Assurances 2022/23: Integration joint boards - PDF 198Kb
- Briefing: Numbers of section 106 charities and sets of accounts in 2022/23 - PDF 186Kb
- Guidance on Cyber Security Arrangements for 2022/23 Annual Audits - PDF 225Kb
- Guidance on Climate Change 2022/23 Annual Audits - PDF 1.3Mb
