ABC Audit Guidelines V5 - June 2008

AUDITGUIDELINESJune 2008Version 5NOTES CONTENTS Overview ......................................................................................................................... 2 Scope of the ABC Audit ................................................................................................... 2 Audit Reports .................................................................................................................. 3 Summary of Calculation of Average Net Paid Sales ....................................................... 6 Estimates of Return Copies ............................................................................................. 8 Details of items included in the Calculation of Average Net Paid Sales .......................... 9 Average Other Sales ..................................................................................................... 11 Digital Version Sales ..................................................................................................... 12 Newspaper Inserted Magazines .................................................................................... 12 Appendix 1 - Digital Version Sales Verification ............................................................. 13 2 – Sample Audit Report – Print - Newspapers ............................................. 17 Appendix 3 – Sample Audit Report – Print - Magazines ............................................... 19 Appendix 4 – Sample Audit ...