Charities - Approaching the Charity Audit

The course will be a combination of lecturing, case studies and discussions and will combine common problem areas encountered by charity file reviews. Reference will be made to Charity Commission publications, operating guidance, inquiry reports and other publications where appropriate. 

Content: 

• 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
• Completion matters including audit reports 
• Reporting to the regulator 

The content for Online courses predating 2024 may vary.