Living wage concerns are impacting on recruitment, according to the BDO report.
Confidence in the Scottish job market has returned to pre-recession levels for the first time.
The latest Manpower Employment Outlook survey which takes in the views of more than 2,000 UK businesses reported a five-point quarterly increase to +8% in the number of Scottish companies expecting to recruit new staff.
Operations manager Amanda White said: “There is a positive message coming from our clients in Scotland this quarter, and we are not seeing hiring affected by any uncertainty about the outcome of the Scottish independence referendum in September.
“This is a busy time for Scotland, with the Glasgow Commonwealth Games and the Ryder Cup in Gleneagles and this could be triggering some of the confidence we’re seeing,” she added.
“The Commonwealth Games Organising Committee has announced that it will be employing over 1,000 people this summer, and research has shown that each £100 million spent as a result of tourism will help support an extra 1,300 full-time positions in the wider Scottish economy,” she said.
