BRIEF COURSE INFORMATION
It is important for those involved in charities to keep updated and this seminar will provide a functional update on the audit and governance of charitable organisations.
Topics covered include:
- Impact on the module 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 service income and other charity specific areas
- Risk business 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 seminar students will contained a greater comprehension of how to audit and study charity accounts.