Practice Notes

Practice Notes are intended to assist auditors in applying Auditing Standards of general application to particular circumstances and industries.

Practice Notes and Bulletins are persuasive rather than prescriptive. However, they are indicative of good practice, even though they may be developed without the full process of consultation and exposure used for APB Standards.

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Showing records 1 to 10 of 19

PN08 Reports by Auditors under Company Legislation in the United Kingdom
August 1994 - £3.50
(See Bulletin 2007/1 for example reports by auditors which supersede those in Appendix 1 of PN08)

PN09 Reports by Auditors under Company Legislation in the Republic of Ireland
August 1994 - £3.50

PN 10 (Revised) Audit of Financial Statements of Public Sector Bodies in the United Kingdom (Revised)
January 2006 - £13.00

PN 10 (I) (Revised) Audit of Central Government Financial Statements in the Republic of Ireland
July 2006 - £13.00

PN11 The Audit of Charities in the United Kingdom (Revised)
April 2002 - £13.00

PN 12 (Revised) Money laundering - interim guidance for auditors on UK legislation
March 2008

PN 14 The Audit of Registered Social Landlords in the United Kingdom (Revised)
March 2006 - £12.00

PN 15 (1) Interim guidance for auditors of occupational pension schemes in the Republic of Ireland
December 2005

PN 15 The Audit of Occupational Pension Schemes in the United Kingdom (Revised)
March 2007 - £13.00

PN 16 Bank reports for audit purposes in the United Kingdom (Revised)
December 2007
PN16 templates in Word format

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