Bulletins in auditing and accounting standards and guidelines

The APB also issues bulletins which provide
auditors with timely advice on new or emerging issues which, like practice
notes, are persuasive rather than prescriptive.

Some of the current bulletins include:

2000/03 Departure form statements of
recommended practice for the

preparation of financial statements: guidance for
auditors December 2000

2001/01 The electronic publication of auditors’
reports January 2001

2001/03 E-business: identifying financial
statement risks April 2001

2004/01 The auditors’ association with
preliminary announcements January 2004

2005/01 Audit risk and fraud-supplementary guidance
for auditors of charities February 2005

2005/02 Audit risk and fraud-supplementary
guidance for auditors of investment businesses April 2005

2005/03 Guidance for auditors on first-time
application of IFRSs in the United Kingdom and the republic of Ireland November
2005

2006/2 Illustrative auditors’ reports on
public sector financial statements in the united kingdom January 2006

2006/3 The special auditors’ report on
abbreviatated accounts in the United Kingdom

2006/5 The combined code on corporate governance:
requirements of auditors under the listed rules of the financial services
authority and the Irish stock exchange September 2006

2006/6 auditors’ reports on financial
statements in the united kingdom September 2006

2007/1 example reports by auditors under
company legislation in great Britain January 2007