File: AP/N

Scope and Content

APC agenda papers include: drafts of the auditing guideline, Charities; correspondence regarding legal advice received by the APC concerning post balance sheet events and a draft of a proposed auditing guideline on the subject; drafts of proposed guidelines on computer auditing and a summary of comments from the technical committees of the APC's governing bodies on those guidelines; a draft of the auditing guideline, Building societies; a draft point outline of a proposed audit brief on prospectuses; drafts of the auditing guideline, Financial information issued with audited financial statements; a draft auditing guideline on trade unions; drafts of the guideline, Engagement letters and a summary of comments from the technical committees of the APC's governing bodies on the guideline; and a draft of the guideline, Bank reports for audit purposes, and related material. Further papers include: draft articles for the APC bulletin, True and Fair; a memoranda and attached correspondence regarding audit reports and current cost accounting; a draft audit brief on the Companies Act 1981; a draft of the auditing guideline, Attendance at stocktaking and a summary of comments from the technical committees of the APC's governing bodies on the guideline; and drafts of a proposed guideline entitled, 'The audit report on financial statements-properly prepared'. .