Audit of Charities NI - Pre-Recorded

This course will provide a practical update on the audit and governance of charitable organisations and It is important for those involved in charities to keep updated.

Topics covered include:

• Impact on the sector of the Charities Act 2009 (ROI) and Charities Act 2008 (NI)
• Practice Note 11 (Revised December 2008) “The Audit of Charities in the United Kingdom”
• Audit planning and risk assessment
• Auditing funds, gift aid income and other charity specific areas
• Risk management and corporate governance for charities

Trustee reporting under ISA 260 “Communication with those charged with governance” and ISA 265“ Communicating deficiencies in internal control to those charged with governance and management”

Topics will be covered in a lecture with reference to case studies and example accounts.

The Learning Outcomes

Following the course attendees will have a greater appreciation of how to audit and examine charity accounts.