Audit Report Format (Updated January 2004)

At ABC's July 2003 board meeting, ABC's board granted final passage to a proposal designed to modify ABC's current consumer magazine Audit Report format.

The change will include modifications to reflect differences found between Publisher's Statement claims and audit figures in Paragraph 1 and Paragraph 4A. Furthermore, Paragraph 4A would be modified to include 12-month average paid circulation differences and a rate base comparison by issue.

The new format enhancements would take effect with audits ending June 30, 2003.

With this change, some previously reported information has been eliminated from the statement.

The quarterly average reporting will be eliminated from the Audit Report.

The “audit statement,“ reported directly after the quarterly averages, has also been eliminated. This statement showed any variances between the Publisher’s Statement claims and the audit’s findings. This comparison will now be reflected in Par. 1 and 4A of the report.

View a prototype of a Paid Audit Report. (PDF*)

Review a prototype of a Paid and Analyzed Non-Paid Audit Report. (PDF*)

Review a prototype of an Analyzed Non-Paid Audit Report. (PDF*)