Code of Audit Practice response form

Name		
Organisation		
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Please respond by 3 December 2015.
Responses should be emailed to the following address codeofauditpractice@ishare.audit-scotland.gov.uk
When answering the questions please provide relevant explanations and detail in support of your comments.
You do not need to respond to all questions but only those where you have a view.
Audit Scotland may use your responses when explaining how we have acted on the consultation.  Your response should therefore be regarded as public. 

Q1 – Does the Code provide a clear description of the status and application of the Code?

Q2 - Are the general principles for auditors to follow in the Code the right ones?

Q3 - Is the Code clear on the circumstances when the reduced wider scope for smaller audited bodies applies?

Q4 - Are the appointed auditor’s statutory duties on respect of the audit of financial statements clear?

Q5 - Are the appointed auditor’s responsibilities in respect of the wider scope of public audit clear?

Q6 – The Code identifies that further guidance will be provided in a number of key areas. Are there any other areas that need to be covered in supplementary guidance?

Q7 – Is the Code clear on the respective roles of Audit Scotland specialists and appointed auditors?

Q8- Are there any areas of work described in the Code that we should consider stopping or doing less of? If so why?

Q9 - Are there any areas of work described in the Code that we should consider doing more of or any areas not included in the Code which we should consider doing? If so why?

Q10 –Please provide any other comments on this draft Code.