How we approach audits

  • Audit with purpose

We focus on the areas that matter and identify risks, control weaknesses and look for opportunities for improvement.

  • Independent and rigorous

As a registered audit firm regulated by the Institute of Chartered Accountants of Scotland (ICAS), our opinions are robust, objective and free from conflicts.

  • Continuity and understanding

We take the time to understand your business, your systems and your people. Clients value dealing with the same audit team year after year not a revolving cast.

  • Clear communication

Findings are explained plainly and directly. Our reports focus on what you need to know, what needs attention and why it matters.

  • Practical follow‑through

Where issues are identified, we help you understand how to address them, not just what’s wrong.

  • Scalable capability

From first‑time statutory audits through to group audits and audit committee support, our approach scales with your business.

Our audit services

  • Statutory audits

Independent audits for companies above the audit threshold, delivered proportionately and professionally.

  • Group and consolidation audits

Support for multi‑entity groups, including consolidated reporting and inter‑company considerations.

  • Audit preparation and liaison

Pre‑year‑end reviews and support to make the audit process smoother and more efficient.

  • Board and audit committee reporting

Clear, tailored reporting to support informed oversight and decision‑making.

  • Internal control reviews

Practical assessments to reduce risk, strengthen processes and improve reliability.

  • Specialist assurance engagements

Including grant, pension scheme and regulatory assurance where required.

What happens after the audit?

An audit should leave your business stronger than before.

Once the work is complete, we walk through the findings with you, helping you understand what matters most and where action will add the greatest value.

For some organisations, that means tightening controls or improving records. For others, it may involve revisiting processes entirely to manage risk more effectively.

Our focus is always on strengthening confidence in your financial position and supporting better decisions going forward, not simply delivering a report and moving on.

Speak to our team about audit findings and next steps

Is Scholes the right auditor for your business?

We act as auditor to a wide range of Scottish businesses and organisations, bringing experience, independence and a straightforward approach.

If you’re looking for:

  • Honest, technically sound audit opinions
  • Clear communication with minimal disruption
  • Advisers who understand your business and stay involved

then Scholes may be the right fit.

We believe the best audits are collaborative, well‑planned and proportionate and that clarity builds confidence.

If you’d like to discuss your audit requirements, we’d be pleased to talk.

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