Publication: 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
- File type:
- File size:
- 657.74 KB
All files
- Main report (text only)
- File type:
- - rtf
- File size:
- 267.98 KB
- News release
- File type:
- File size:
- 35.37 KB
Supplementary guidance
Additional guidance and information on the Code of Audit Practice is available in our Code of Audit Practice supplement.
Images
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Context for public audit -
Responsibility for public audit -
General principles -
Four audit dimensions
