5 D. Bulk Distribution

D.1.	Circulation figures are only to include complete copies of the issues to be audited.
D.2.	Circulation figures are to exclude:

2.1.	Voucher copies (those used for checking purposes in the publishers office, exchanges, advertising agencies, advertisers and other copies of a similar nature);
2.2.	waste copies, spoils, over runs and replacement copies of all descriptions;
2.3.	where payment for copies is more than 6 months in arrears.

D.3.	If the publication is distributed by an external organisation confirm with these distributors the average number delivered per issue (excluding ;any returns) for all issues in the audit period.
D.4.	Obtain the internal print run reports for the period and agree to supporting documentation.
D.5.	If applicable, compare the print reports to the distribution confirmation, investigate unusual variances (variance may result from wastage, internal usage, etc).
D.6.	Compare current and prior period distributions. Investigate unusual variances.
D.7.	Form an opinion as to the minimum level of circulation and report on a figure that may be supported objectively.