Technical guidance
Our Technical Services Unit provides guidance and support to the external auditors we appoint. We help them to fulfil their responsibility under their audit appointment to give an opinion on the financial statements.
For further information, contact Paul O'Brien at pobrien@audit-scotland.gov.uk .
Information on this page:
- Technical guidance notes
- Code of Audit Practice supplementary guidance
- Planning guidance
- Technical bulletins
- Good practice notes
Technical guidance notes
Last updated April 2017
Technical guidance notes provide guidance to external auditors on particular subjects or themes relevant to their audit appointment.
COPIED FROM LIVE SITE
Technical guidance notes
Last updated April 2017
Technical guidance notes provide guidance to external auditors on particular subjects or themes relevant to their audit appointment.
- 2016/17 independent auditor's reports (central government) - PDF 704Kb
2016/17 independent auditor's reports (central government) (text only) - RTF 228Kb - 2016/17 independent auditor's reports (further education) - PDF 443Kb
2016/17 independent auditor's reports (further education) (text only) - RTF 97Kb - 2016/17 independent auditor's reports (health boards) - PDF 483Kb
2016/17 independent auditor's reports (health boards) (text only) - RTF 88Kb - 2016/17 independent auditor's reports (local authorities) - PDF 516Kb
2016/17 independent auditor's reports (local authorities) (text only) - RTF 109Kb - Audit of 2016/17 annual report and accounts (further education) - PDF 1.2Mb
- Audit of 2016/17 annual report and accounts (central government) - PDF 2Mb
- Audit of 2016/17 annual report and accounts (health boards) - PDF 1.2Mb
- Audit of 2016/17 annual accounts (local authorities) - all modules - PDF 2.8Mb
- Auditor assurance on 2016/17 whole of government accounts returns (central government) - PDF 286Kb
Auditor assurance on 2016/17 whole of government accounts returns (central government) (text only) - RTF 307Kb - Auditor assurance on 2016/17 whole of government accounts returns (local authorities) - PDF 386Kb
Auditor assurance on 2016/17 whole of government accounts returns (local authorities) (text only) - RTF 107Kb - Auditor certification of the 2016/17 Bellwin scheme claims - PDF 350Kb
Auditor certification of the 2016/17 Bellwin scheme claims (text only) - RTF 38Kb - Auditor certification of the 2016/17 criminal justice social work services financial returns - PDF 365Kb
Auditor certification of the 2016/17 criminal justice social work services financial returns (text only) - RTF 46Kb - Auditor certification of the 2016/17 education maintenance allowance grant claims - PDF 360Kb
Auditor certification of the 2016/17 education maintenance allowance grant claims (text only) - RTF 43Kb - Auditor certification of the 2016/17 housing benefit subsidy claim - PDF 583Kb
Auditor certification of the 2016/17 housing benefit subsidy claim (text only) - RTF 156Kb - Auditor certification of the 2016/17 non-domestic rates income returns - PDF 522Kb
Auditor certification of the 2016/17 non-domestic rates income returns (text only) - RTF 138Kb - Certification of 2016/17 approved local authority grant claims and returns - PDF 307Kb
Certification of 2016/17 approved local authority grant claims and returns (text only) - RTF 47Kb
Notes for guidance
Last updated February 2016
Notes for guidance offer guidance to external auditors, and to provide information which may be of interest or assistance in the performance of their audit work.
- Remuneration reports - PDF 327Kb
Remuneration reports (text only) - RTF 302Kb - Severance schemes - PDF 222Kb
Severance schemes (text only) - RTF 308Kb
Code of Audit Practice - Supplementary guidance
Last updated November 2016
The Code of Audit Practice was published in May 2016.
Planning guidance
Last updated January 2017
This guidance is for auditors of all audited bodies to help with planning their audits. It includes separate guidance for each audit year.
- Progress report 2016/17 - XLS 48Kb
- Audit planning guidance 2016/17 audits - PDF 701Kb
- Audit planning guidance 2015/16 audits - PDF 402Kb
- Code of Guidance on Funding External Bodies and Following the Public Pound - PDF 78Kb
- Following the Public Pound - direction to local authorities - PDF 400Kb
- Following the Public Pound - guidance for auditors - PDF 190Kb
- General audit planning guidance - 2014/15 audits - PDF 372Kb
- Central government audit planning guidance - 2014/15 audits - PDF 378Kb
- Local government audit planning guidance - 2014/15 audits - PDF 411Kb
- Health audit planning guidance - 2014/15 audits - PDF 389Kb
- Further education audit planning guidance - 2014/15 audits - PDF 278Kb
Technical bulletins - 2017
Last updated June 2017
Technical bulletins summarise technical developments in each quarter for external auditors, and provide guidance on any emerging issues.
- Technical bulletin 2: April - June 2017 - PDF 418Kb
Technical bulletin 2: April - June 2017 (text only) - RTF 91Kb - Technical bulletin 1: January - March 2017 - PDF 418Kb
Technical bulletin 1: January - March 2017 (text only) - RTF 94Kb
Previous technical bulletins
Last updated March 2017
The bulletins for each quarter have been combined into one file per year.
- Technical bulletins - 2016 - PDF 1.4Mb
- Technical bulletins - 2015 - PDF 1.8Mb
- Technical bulletins - 2014 - PDF 2.5Mb
- Technical bulletins - 2013 - PDF 2.5Mb
- Technical bulletins - 2012 - PDF 1.6Mb
- Technical bulletins - 2011 - PDF 1.8Mb
- Technical bulletins - 2010 - PDF 1.9Mb
- Technical bulletins - 2009 - PDF 2.1Mb
Good practice notes
Last updated May 2017
- Improving the quality of NHS annual report and accounts - Performance reports - PDF 1.3Mb
- Improving the quality of NHS annual report and accounts - Governance statement - PDF 1.3Mb
- Improving the quality of NHS annual report and accounts - PDF 2Mb
- Improving the quality of NHS annual report and accounts - follow up - PDF 2Mb
END OF LIVE SITE
Technical guidance notes
Last updated August 2015
Technical guidance notes provide guidance to external auditors on particular subjects or themes relevant to their audit appointment.
- 2014/15 independent auditor's reports (central government)
Download pdf (PDF | 562KB) | Download text only (RTF | 323KB) - 2014/15 independent auditor's reports (further education)
Download pdf (PDF | 443KB) | Download text only (RTF | 323KB) - 2014/15 independent auditor's reports (further education)
Download pdf(PDF | 443KB) | Download text only (RTF | 323KB)
- 2014/15 independent auditor's reports (central government)
Download pdf (PDF | 562KB)
Download text only (RTF | 323KB) - 2014/15 independent auditor's reports (further education)
Download pdf (PDF | 443KB)
Download text only (RTF | 323KB) - 2014/15 independent auditor's reports (further education)
Download pdf (PDF | 443KB)
Download text only (RTF | 323KB)
- 2014/15 independent auditor's reports (central government)
Guidance note (PDF | 562KB)
Guidance note (text only) (RTF | 323KB) - 2014/15 independent auditor's reports (further education)
Guidance note (PDF | 443KB)
Guidance note (text only) (RTF | 323KB) - 2014/15 independent auditor's reports (further education)
Guidance note (PDF | 443KB)
Guidance note (text only) (RTF | 323KB)
2014/15 independent auditor's reports (central government)
2014/15 independent auditor's reports (central government)
2014/15 independent auditor's reports (further education)
- 2014/15 independent auditor's reports (central government)
Guidance note - PDF 55Kb
Guidance note (text only) - RTF 55Kb - 2014/15 independent auditor's reports (further education)
Guidance note - PDF 55Kb
Guidance note (text only) - RTF 55Kb - 2014/15 independent auditor's reports (health boards)
Guidance note - PDF 55Kb
Guidance note (text only) - RTF 55Kb
- 2014/15 independent auditor's reports (central government)
Download pdf - PDF 55Kb
Download text only - RTF 55Kb - 2014/15 independent auditor's reports (further education)
Download pdf - PDF 55Kb
Download text only - RTF 55Kb - 2014/15 independent auditor's reports (health boards)
Download pdf - PDF 55Kb
Download text only - RTF 55Kb
- Audit of 2016/17 annual accounts (local authorities) - all modules
Download in pdf format- PDF 2.8Mb - Module 12 - Statutory objections to annual accounts
Download in pdf format- PDF 282Kb Download in text only format- RTF 36Kb - 2014/15 independent auditor's reports (central government)
Download in pdf format - PDF 55Kb | Download text only format - RTF 55Kb - 2014/15 independent auditor's reports (further education)
Download in pdf format - PDF 55Kb | Download text only format - RTF 55Kb - 2014/15 independent auditor's reports (health boards)
Download in pdf format - PDF 55Kb | Download text only format - RTF 55Kb
- Audit of 2016/17 annual accounts (local authorities) - all modules
All modules - PDF 2.8Mb - Module 12 - Statutory objections to annual accounts
Module 12- PDF 282Kb Module 12 (text only)- RTF 36Kb - 2014/15 independent auditor's reports (central government)
Central government - PDF 55Kb | Central government (text only) - RTF 55Kb - 2014/15 independent auditor's reports (further education)
Further education - PDF 55Kb | Further education (text only) - RTF 55Kb - 2014/15 independent auditor's reports (health boards)
Health boards - PDF 55Kb | Health boards (text only) - RTF 55Kb
- 2014/15 independent auditor's reports (central government) - PDF 55Kb | Text only version - RTF 55Kb
- 2014/15 independent auditor's reports (further education) - PDF 55Kb | Text only version - RTF 55Kb
- 2014/15 independent auditor's reports (health boards) - PDF 55Kb | Text only version - RTF 55Kb
- 2014/15 independent auditor's reports (local authorities) - PDF 55Kb | Text only version - RTF 55Kb
- Audit of 2014/15 annual report and accounts (further education) (PDF | 881KB)
- Auditor assurance on 2014/15 whole of government accounts returns (central government) (PDF | 401KB)
Text only version (RTF | 363KB) - Auditor assurance on 2014/15 whole of government accounts returns (local authorities) (PDF | 392KB)
Text only version (RTF | 352KB) - Auditor certification of the 2014/15 Bellwin scheme claims (PDF | 284KB)
Text only version (RTF | 264KB) - Auditor certification of the 2014/15 criminal justice social work services financial returns (PDF | 297KB)
Text only version (RTF | 210KB) - Auditor certification of the 2014/15 education maintenance allowance grant claims (PDF | 287KB)
Text only version (RTF | 272KB) - Auditor certification of the 2014/15 housing benefit subsidy claim (PDF | 510KB)
Text only version (RTF | 670KB) - Auditor certification of the 2014/15 non-domestic rates income returns (PDF | 401KB)
Text only version (RTF | 108KB) - Auditor certification of the 2014/15 safety camera programme grant claims (PDF | 285KB)
Text only version (RTF | 260KB) - Certification of 2014/15 approved local authority grant claims and returns (PDF | 299KB)
Text only version (RTF | 270KB)
Technical guidance notes
Last updated August 2015
Technical guidance notes provide guidance to external auditors on particular subjects or themes relevant to their audit appointment.
- 2014/15 independent auditor's reports (central government)
PDF version (PDF | 562KB)
Text only version (RTF | 478KB) - 2014/15 independent auditor's reports (further education)
PDF version (PDF | 443KB)
Text only version (RTF | 323KB) - 2014/15 independent auditor's reports (health boards)
PDF version (PDF | 450KB)
Text only version (RTF | 341KB) - 2014/15 independent auditor's reports (local authorities)
PDF version (PDF | 460KB)
Text only version (RTF | 336KB) - Audit of 2014/15 annual report and accounts (further education)
PDF version (PDF | 881KB) - Auditor assurance on 2014/15 whole of government accounts returns (central government)
PDF version (PDF | 401KB)
Text only version (RTF | 363KB) - Auditor assurance on 2014/15 whole of government accounts returns (local authorities)
PDF version (PDF | 392KB)
Text only version (RTF | 352KB) - Auditor certification of the 2014/15 Bellwin scheme claims
PDF version (PDF | 284KB)
Text only version (RTF | 264KB) - Auditor certification of the 2014/15 criminal justice social work services financial returns
PDF version (PDF | 297KB)
Text only version (RTF | 210KB) - Auditor certification of the 2014/15 education maintenance allowance grant claims
PDF version (PDF | 287KB)
Text only version (RTF | 272KB) - Auditor certification of the 2014/15 housing benefit subsidy claim
PDF version (PDF | 510KB)
Text only version (RTF | 670KB) - Auditor certification of the 2014/15 non-domestic rates income returns
PDF version (PDF | 401KB)
Text only version (RTF | 108KB) - Auditor certification of the 2014/15 safety camera programme grant claims
PDF version (PDF | 285KB)
Text only version (RTF | 260KB) - Certification of 2014/15 approved local authority grant claims and returns
PDF version (PDF | 299KB)
Text only version (RTF | 270KB)
Notes for guidance
Last updated February 2015
Notes for guidance offer guidance to external auditors, and to provide information which may be of interest or assistance in the performance of their audit work
- Central government financial statements (PDF | 627KB)
Text only version(RTF | 725KB) - Central government financial statements (charitable NDPBs) (PDF | 458KB)
Text only version (RTF | 551KB) - Health financial statements (PDF | 652KB)
Text only version (RTF | 760KB) - Local authority financial statements (PDF | 838KB)
Text only version (RTF | 289KB) - Local authority financial statements (Pension funds) (PDF | 497KB)
Text only version (RTF | 489KB) - Local government financial statements (section 106 charitable funds) (PDF | 399KB)
Text only version (RTF | 444KB) - Pension fund annual report (PDF | 317KB)
Text only version (RTF | 236KB) - Remuneration reports (PDF | 327KB)
Text only version (RTF | 302KB) - Severance schemes (PDF | 222KB)
Text only version (RTF | 308KB)
Code of Audit Practice - Supplementary guidance
Last updated November 2016
The Code of Audit Practice was published in May 2016.
Planning guidance
Last updated November 2016
This guidance is for auditors of all audited bodies to help with planning their audits. It includes separate guidance for each individual sector.
Technical bulletins - 2015
Last updated September 2015
Technical bulletins summarise technical developments in the quarter for external auditors, and provide guidance on any emerging issues.
Previous technical bulletins
Last updated 16 March 2015
The bulletins for each quarter have been combined into one file per year.
Good practice notes
Last updated 5 December 2014
- Audit planning guidance 2016/17 audits (PDF | 701KB)
- Audit planning guidance 2015/16 audits (PDF | 402KB)
- Code of Guidance on Funding External Bodies and Following the Public Pound (PDF | 78KB)
- Following the Public Pound - direction to local authorities (PDF | 400KB)
- Following the Public Pound - guidance for auditors (PDF | 190KB)
- General audit planning guidance - 2014/15 audits (PDF | 372KB)
- Central government audit planning guidance - 2014/15 audits (PDF | 378KB)
- Local government audit planning guidance - 2014/15 audits (PDF | 411KB)
- Health audit planning guidance - 2014/15 audits (PDF | 389KB)
- Further education audit planning guidance - 2014/15 audits (PDF | 278KB)
- Technical bulletin 3: July - September 2015 (PDF | 387KB)
Text only version(RTF | 73KB) - Technical bulletin 2: April - June 2015 (PDF | 497KB)
Text only version (RTF | 152KB) - Technical bulletin 1: January - March 2015 (PDF | 514KB)
Text only version (RTF | 637KB)