Audit Scotland logo

Technical guidance and support

Technical guidance and support

Audit Scotland’s Technical Services Unit provides guidance and support to external auditors appointed by the Accounts Commission and Auditor General. We assist them to fulfil their responsibility under their audit appointment to give an opinion on the financial statements.

On this page:

Contact details

The main contact is:

Technical guidance notes

Last published April 2015

Technical guidance notes provide guidance to external auditors on particular subjects or themes relevant to their audit appointment.

Notes for guidance

Last published 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

Grant notes

Last published September 2014

Grant notes offer guidance on the audit of each significant approved grant claim and other financial return that requires to be audited as part of a local authority audit appointment.

Technical bulletins - 2015

Last updated 16 March 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