Publication: Code of audit practice

by Audit Scotland

The Code of audit practice is part of the overall framework for the conduct of public audit in Scotland. The Code outlines the responsibilities of external auditors and it is a condition of their appointment by the Auditor General or the Accounts Commission that they follow it.

Main report
File type:
- pdf
File size:
1.46 MB

All files

Main report (text only)
File type:
- rtf
File size:
231.27 KB
Main report (black and white)
File type:
- pdf
File size:
514.05 KB