Annual report 2016/17


Welcome and overview

Ian Leitch and Caroline Gardner

We've taken significant steps to improve the efficiency and relevance of our audits and ensure quality is maintained.

Ian Leitch CBE
Chair of the Audit Scotland Board

Read the Chair's welcome...

Set against current changes and uncertainties, our role as public spending watchdog has never been more vital.

Caroline Gardner
Accountable Officer

Read Accountable Officer's report...


Audit quality and independence

Every five years we change the teams carrying out audits. For 2016/17, we appointed new teams and we also brought in a new Code of audit practice updating what we expect from auditors. Read more about audit quality in the annual report...



Tracking new financial powers

Scotland’s finances are now being transformed by the new financial powers for the Scottish Parliament, and this year we published a series of reports suggesting a more strategic approach to public financial management and reporting. Read more about financial powers in the annual report...



Other key aspects of our work


Accountability report


Engaging with others

It’s important that we are trusted by our stakeholders and build with them a programme of work that is relevant and has impact. This year we conducted a major revamp of our engagement activities. We held workshops with Young Scot and learned how we could better involve young people. We also:



improved links with Parliament,

Self-directed support

used social media surveys for self-directed support...


Financial statements



Reports 2016/17