Charities – Auditing in 2023

Objectives

• Understand the framework for charity audits
• Appreciate the key differences between charity audits and those for other sorts of entity
• Hone your skills in planning, performing and completing charity audits effectively
• Highlight common problem areas
• Explain key documentation requirements on ISA-compliant files

Key Topics

• When is an audit required – and when is a charity exempt
• Key planning considerations
• Common problem areas – including income, revalued assets and investments
• How to complete the audit file and liaise with those charged with governance
• Documentation essentials - what makes a good charity audit file

Who Should Attend