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Audit Guidance Statement (AGS) 1, Sample Independent Auditor's Report is a compilation of commonly used sample reports. Specifically, amendments have been made to the sample reports arising from the revised SSA 800 Special Considerations—Audits Of Financial Statements Prepared In Accordance With Special Purpose Frameworks and SSA 805 Special Considerations—Audits Of Single Financial Statements And Specific Elements, Accounts Or Items Of A Financial Statement.
Necessary changes have been made to Appendix 2 of AGS 1 to incorporate the changes arising from the above-mentioned revised auditor reporting standards on special purpose financial statements. The revised sample reports have also been discussed with the relevant regulatory bodies.
Effective Date
The sample assurance reports in the revised Appendix 2 of AGS 1 are effective for periods ending on or after 15 December 2016.
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