Graduate Trainee Auditor

Salary:
31,312 p.a

Application Deadline:
12/01/2026

Start Date:
October 2026

Who is Audit Scotland:

• Audit Scotland support the Auditor General for Scotland and the Accounts Commission to provide clear, independent, and objective assurance on how effectively public money is being managed and spent.
• Their work covers about £57bn of public spending, almost 300 public sector accounts, and the services and projects that affect all people and communities in Scotland.
• Audit Scotland currently have trainee opportunities available across Scotland. Trainees can expect to work a mixture of at home, in the office and travel to client sites.
• Don't miss out on working for one of the top 25 workplaces in Scotland and apply today:

What is the Role:

Audit Scotland's Graduate Trainee Scheme includes financial support to become a qualified Chartered Accountant with ICAS. You will get a prestigious, internationally recognised qualification, whilst being involved in varied and interesting work, auditing public bodies in Scotland. You will also be supported to complete a personal development programme aimed at enhancing your career prospects in Audit Scotland.

As a Graduate Trainee Auditor, you will help your team to plan and deliver quality audit work across a range of public sector bodies, and in doing so, you will contribute to the development of various audit reports and other outputs.

Your responsibilities will include:

• Undertaking a programme of training with a view to becoming a professionally qualified accountant.
• Undertaking audit assignments in accordance with professional standards and the Code of Audit Practice.
• Contributing to the development of appropriate audit approaches, audit tools and techniques.
• Contributing to the drafting of accurate, clear, and concise audit reports.
• Identifying and developing relationships with key stakeholders and public bodies to add credibility and value to the reputation of Audit Scotland.

Person specification:

You don't need to be an accountancy graduate or have achieved a specific grade in your honours degree to join Audit Scotland. Past trainees come from a variety of backgrounds and have studied a range of degree subjects, either joining straight from university or later in their careers.

• You'll need to have achieved or be on track to achieve an honours degree or equivalent in any subject.
• A minimum of National 5 Grade C or GCSE Grade 4/C (or equivalent) in both Maths and English.

Why should you apply:

• Gain a prestigious, internationally recognised qualification.
• Competitive starting salary, plus bonuses for passing exams first time and salary increments as you progress through the qualification.
• 38 days holiday (inclusive of 8 floating public holidays), 4 fixed public holidays, flexi-time and exam leave.
• Attractive local government pension scheme (17.6% employer contributions).

The Application Process:

• Stage 1
• After the application closing date, you will be asked to complete a short online verbal and numerical test.
• Stage 2
• If you are successful after this stage, you will be invited to complete an online simulation assessment in the form of an analysis exercise.
• Stage 3
• Candidates successful at this stage will be invited to a final stage interview. The interview will be competency based and Audit Scotland will be looking for you to demonstrate evidence of the competencies required for the role.

As a Disability Confident employer, Audit Scotland are committed to providing inclusive and accessible recruitment where everyone is supported to perform at their best.

Candidates requiring sponsorship:

• Please note Audit Scotland is unable to provide sponsorship to candidates for this role under the Skilled Worker visa category as the Home Office's eligibility criteria will not be met.
• Candidates must demonstrate that they have the right to live and work in the UK for the duration of the Trainee Auditor employment and training which typically lasts 54 months.
• This could be from a visa granting permission to work in the UK independently (for example: a dependent or ancestry visa or settled status).