Handbook Master Contents

 

Volume Two

 

Audit Guidance Statements (AGS)

 

No.

Title

Effective Date

(Annual periods beginning on or after)

Last Update

Preface to Audit Guidance Statements

-

May 06

AGS 1

Sample Auditor’s Reports

-

Jan 10

AGS 2

Verification of Debtor Balances – Confirmation by Direct Communication (previously SAP 1)

-

May 06

AGS 3

Microfilm Records and their Audit Implications (previously SAP 3)

-

May 06

AGS 4

Existence and Valuation of Inventories in the Context of the Historical Cost System (previously SAP 4)

-

May 06

AGS 5

Audits of Entities in Specific Industries, Professions or Vocations (previously SAP 7, SAP 8 and SAP 9)

-

Jan 08

AGS 6

Bank Reports for Audit Purposes (previously SAP 10)

-

May 06

AGS 7

Value for Money Auditing In a Statutory Board (previously SAP 18)

-

May 06

AGS 8

Reports on the Internal Control Procedures of Service Organisations

AR: 1.1.07

May 06