Publications

Audit Scotland's Annual report and accounts 2025/26

This is Audit Scotland’s transparency report for 2025/26. It covers our audits and the work we did to support public audit in Scotland during the year.

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…

This report sets out information about the correspondence we received during 2025/26 and our performance against target response times.

The annual assessment of audit quality carried out on the audit work delivered by Audit Scotland and our appointed firms.

Funding for councils is failing to keep pace with rising costs and demand despite a small real terms increase in funding.

Angus Council has strong leadership and a focus on collaboration and improvement.

The Scottish Government and its partners have made progress in cutting the criminal courts backlog and modernising justice services – but risks remain to del