Audit appointments for 2012/13
Audits are undertaken by Audit Scotland's Audit Services Group or private firms. The audits in each sector, and who carries out the audits are listed below.
Audit appointments were made by the Accounts Commission (for local government) and the Auditor General for Scotland (for other sectors) and will extend until completion of the 2015/16 audits.
The number of audits can change due to legislation (eg, new bodies being formed). These lists are regularly updated but may not reflect the current position.