3. Auditors Duties

3.1.	Where dependence is placed on internal records, an evaluation of the publishers' sales, circulation and distribution systems should be performed to ascertain whether reliance may be placed on these systems to verify circulation audit data.
3.2.	If the circulation auditor is also the general organisation auditor procedures performed during the course of the general audit may provide the necessary assurance for the circulation audit.
3.3.	If the circulation auditor is not also the general auditor then the circulation auditor should either:

3.3.1.	Obtain a representation from the general organisation auditor as to the effectiveness of the systems to be relied upon, or
3.3.2.	Establish audit procedures that will facilitate a systems evaluation to the satisfaction of the Bureau. or

3.4.	It is the duty of the publishers to install, maintain and keep available for circulation auditors, true and correct records of circulation, capable of being audited in accordance with these Guidelines.
3.5.	If adequate records or systems of control have not been maintained the auditor should notify and discuss the issues with the appropriate staff of the publisher. Where appropriate a report to management summarising the findings of the audit should be issued.
3.6.	Circulation audit procedures should be restricted to ascertaining, supporting and checking the circulation figures and should not extend to the activities of the publisher, which have no bearing on circulation.
3.7.	Audits are to be performed twice yearly for each publication or as otherwise required in Guideline 4. Closing dates for receipt of audit reports by the Bureau are: