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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.

This includes the publication of technical bulletins at quarterly intervals. The purpose of these bulletins is to summarise technical developments in the quarter for external auditors, and to provide auditors with guidance where required.

Contact details

The main contact is:

Notes for guidance

Last published July 2014

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 - 2014

Last updated 12 September 2014

Previous technical bulletins

Last updated 20 March 2013

The bulletins for each quarter have been combined into one file per year.