File: APC 12-59 (3)

Contains drafts of the auditing guideline, Reports by auditors under company legislation in the United Kingdom. Also contains drafts of the auditing standard, The audit report; a secretariat memorandum concerning a draft auditing standard, 'The audit report on financial statements-properly presented', which encloses comments on the draft from the technical committees of the APC's governing bodies. Material concerning the background to this draft guideline can be found in the APC/1/11 files; correspondence between the APC secretary and the Accounting Standards Committee [ASC] secretary, enclosed in a letter from the APC secretary to Review of Reporting Guidance Working Party [RRGWP] members; extracts from minutes of APC meetings; a summary of comments made by APC members on the auditing standard and guideline, produced by the APC secretary; agenda papers for APC meetings.