Charities- Approaching the Charity Audit - Key Points

This course will cover the key points concerning:

• Planning issues:
  • Appointment including engagement letters and ethics
  • Fraud
  • Communication
  • Permanent file including related parties, using experts, service organisations and accounting estimates
• Fieldwork specific issues: 
  • Audit approach to income
  • Audit approach to expenditure specifically considering allocation
  • Branches and groups
• Completion matters including audit reports
• Reporting to the regulator