Publication: Code of Audit Practice 2021

by Audit Scotland

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:
- pdf
File size:
747.27 KB

All files

Main report (text only)
File type:
- rtf
File size:
374.19 KB


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.




Exhibit 1
The Code of Audit Practice sits at the centre of the arrangements for public audit in Scotland