Handbook Master Contents

Volume Two

Statements of Auditing Practice (SAP)

No.	Title	Effective Date (Annual periods beginning on or after)	Last Update
SAP 19	Guidance to Auditors on Money Laundering and Terrorism Financing	-	Nov 06
SAP 24	Auditors and Public Offering Documents	-	Jun 04
SAP 25	Audit of Listed Companies	-	Jun 04
SAP 1000	Inter-Bank Confirmation Procedures	-	Jun 04
SAP 1004	The Relationship Between Banking Supervisors and Banks' External Auditors	-	Jan 07
SAP 1005	The Special Considerations in the Audit of Small Entities	-	Jun 04
SAP 1006	Audits of the Financial Statements of Banks	-	Jun 04
SAP 1010	The Consideration of Environmental Matters in the Audit of Financial Statements	-	Jun 04
SAP 1012	Auditing Derivative Financial Instruments	-	Mar 05
SAP 1013	Electronic Commerce – Effect on the Audit of Financial Statements	-	Jun 04
SAP 1014	Reporting by Auditors on Compliance with Financial Reporting Standards	-	Mar 05