A provision of a pre-commencement enactment which—
requires any account to be examined, certified and reported on by, or to be open to the inspection of, the Comptroller and Auditor General, or
requires him to have access to any other document for carrying out any such examination,
shall have effect in relation to any Scottish functions (within the meaning of section 119) as if the references to the Comptroller and Auditor General were to the Auditor General for Scotland.