Publication: Code of audit practice 2016

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:
657.74 KB

All files

Main report (text only)
File type:
- rtf
File size:
267.98 KB
News release
File type:
- pdf
File size:
35.37 KB

 

Supplementary guidance

reportsAdditional guidance and information on the Code of Audit Practice is available in our Code of Audit Practice supplement.

 

 

Images

Context for public audit
Context for public audit
Responsibility for public audit
Responsibility for public audit
General principles
General principles
Four audit dimensions
Four audit dimensions