Audit Scotland has introduced a new Code of Audit Practice, saying that recent developments in auditing approaches have made a revision appropriate.
The new code still emphasises the common features of public audit in Scotland, but recognises that there are still differences in the underlying statutory frameworks.
It also contains a new section that sets out "the basic principles that govern all audit work and stresses the need for all auditors to recognise the links between different parts of the audit".
Auditors are encouraged to work in partnership both with each other and with Audit Scotland in order to deliver an integrated audit that adds value to audited bodies.
Greater sharing of information will lead to benefits in the future, the group said.
Scotland's auditor general, Robert W Black, commented: "In approving the revised code, we believe that audits carried out in accordance with the stated basic principles will help us to meet our joint objectives of ensuring a high standard of stewardship of public funds and promoting best value in the use of resources."
Other changes in the new code include the replacement of Statements of Auditing Standards with International Standards on Auditing (UK and Ireland).
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