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Audit Guidance Statements (AGSs)
AGSs are issued to promote best practices and provide practical assistance to professional accountants in public practice.
Professional accountants in public practice should consider the applicability of AGSs to their engagements. A professional accountant in public practice who has not applied the guidance included in a relevant AGS should be prepared to explain how:
- the requirements in the SSAs; or
- the basic principles and essential audit procedures in other auditing standards, addressed by the AGS, have been compiled with.
| AGS | Description | Last Update Date | |
| Preface | Download | May 2006 | |
| 1 | Sample Independent Auditor’s Reports | Download | Nov 2024 |
| 1 (Superseded) | Sample Independent Auditor’s Reports | Download | Aug 2024 |
| 1 (Superseded) | Sample Independent Auditor’s Reports | Download | Jul 2023 |
| 1 (Superseded) | Sample Independent Auditor’s Reports | Download | Apr 2023 |
| 1 (Superseded) | Sample Independent Auditor’s Reports | Download | Dec 2022 |
| 1 (Superseded) | Sample Independent Auditor’s Reports | Download | Jun 2022 |
| 1 (Superseded) | Sample Independent Auditor’s Reports | Download | Mar 2022 |
| 1 (Superseded) | Sample Independent Auditor’s Reports | Download | Jun 2021 |
| 2 | Verification of Debtor Balances – Confirmation by Direct Communication (Withdrawn on 6 October 2015) | ||
| 3 | Microfilm Records and their Audit Implications (Withdrawn on 15 March 2010) | ||
| 4 | Existence and Valuation of Inventories in the Context of the Historical Cost System | Download | Dec 2018 |
| 5 | Audits of Entities in Specific Industries, Professions or Vocations | Download | Nov 2024 |
| 5 (Superseded) | Audits of Entities in Specific Industries, Professions or Vocations | Download | Jul 2023 |
| 5 (Superseded) | Audits of Entities in Specific Industries, Professions or Vocations | Download | Apr 2023 |
| 5 (Superseded) | Audits of Entities in Specific Industries, Professions or Vocations | Download | Jul 2022 |
| 5 (Superseded) | Audits of Entities in Specific Industries, Professions or Vocations1 | Download | Nov 2015 |
| 6 | Bank Reports for Audit Purposes | Download | May 2006 |
| 7 | Value for Money Auditing In a Statutory Board (Withdrawn on 4 June 2015) | ||
| 8 | Reports on the Internal Control Procedures of Service Organisations (Withdrawn on 25 February 2015)2 | ||
| 9 | Opinion on Receipts, Expenditure, Investment of Moneys and the Acquisition and Disposal of Assets by Statutory Boards | Download | Nov 2024 |
| 9 (Superseded) | Opinion on Receipts, Expenditure, Investment of Moneys and the Acquisition and Disposal of Assets by Statutory Boards | Download | Jul 2023 |
| 9 (Superseded) | Opinion on Receipts, Expenditure, Investment of Moneys and the Acquisition and Disposal of Assets by Statutory Boards | Download | Apr 2023 |
| 9 (Superseded) | Opinion on Receipts, Expenditure, Investment of Moneys and the Acquisition and Disposal of Assets by Statutory Boards | Download | Jul 2022 |
| 9 (Superseded) | Opinion on Receipts, Expenditure, Investment of Moneys and the Acquisition and Disposal of Assets by Statutory Boards | Download | Nov 2019 |
| 10 | Joint Audits | Download | Nov 2024 |
| 10 (Superseded) | Joint Audits | Download | Jul 2023 |
| 10 (Superseded) | Joint Audits | Download | Apr 2023 |
| 10 (Superseded) | Joint Audits | Download | Dec 2022 |
| 10 (Superseded) | Joint Audits | Download | Jul 2022 |
| 10 (Superseded) | Joint Audits | Download | Nov 2015 |
| 11 | Comfort Letters and Due Diligence Meetings | Download | Jul 2023 |
| 11 (Superseded) | Comfort Letters and Due Diligence Meetings | Download | Apr 2023 |
| 11 (Superseded) | Comfort Letters and Due Diligence Meetings | Download | Jun 2022 |
| 11 (Superseded) | Comfort Letters and Due Diligence Meetings | Download | Dec 2018 |
| 12 | Group Audits - Inaccessibility of Component Auditors’ Work Papers and Other Considerations | Download | Nov 2024 |
| 12 (Superseded) | Group Audits - Inaccessibility of Component Auditors’ Work Papers and Other Considerations | Download | Dec 2022 |
| 12 (Superseded) | Group Audits - Inaccessibility of Component Auditors’ Work Papers and Other Considerations | Download | Feb 2020 |
| 13 | Data Analytics in a Financial Statements Audit | Download | Dec 2022 |
| 13 (Superseded) | Data Analytics in a Financial Statements Audit | Download | Aug 2021 |