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All Categories : Practice toolkit

Charities PQA 2023 (ROI & NI)


Available: In stock
Summary

Practical and intuitive audit procedures for Charities in both ROI and NI, using the Microsoft Excel platform. Available to download now.

Price: -   
Qty
Product type:  
Practice toolkit

Release date: 27 June 2023

With significant roles for the Charities Regulator in Ireland and the Charity Commission for Northern Ireland, charity audits are becoming increasingly important assignments for audit practices and come with their own unique risks. A must have for auditors of charities, the Charities PQA 2023 (ROI & NI) toolkit is a dynamic set of audit procedures, specifically designed to focus on the real issues directly affecting charity audits in both ROI and NI.

Using the same format as our landmark Procedures for Quality Audit (PQA) toolkit, it has been specifically customised to make it suitable for the audit of incorporated charities.

Based around Microsoft Excel, the Charities PQA can be readily tailored to the circumstances of an individual charity client, and your firm’s specific audit approach.  The Excel format allows you to include schedules and tests as separate worksheets.  If you use Microsoft Office 365, your PQA files can be readily shared online amongst your audit team.

The toolkit consists of the following:

  • Audit work programmes covering planning, fieldwork and completion, along with lead schedules, specifically tailored for charity audits, contained within an Excel workbook;
  • Audit Planning Memorandum, tailored for charity audits;
  • Memorandum of Significant Matters;
  • Internal Control and Accounting systemin checklist;
  • Suggested additional paragraphs for the engagement letter for an ROI charity audit;
  • Suggested additional paragraphs for the engagement letter for an NI charity.

The toolkit addresses the requirements of the Charities SORP (FRS 102) and changes to accounting standards, auditing standards and company law.  It also addresses the guidance contained in Practice Note 11 (Revised) ‘The audit of charities in the United Kingdom’ (although there is no ROI equivalent of Practice Note 11, auditors of ROI charities may nevertheless find it to be useful guidance).

The 2023 version of the toolkit has been updated to reflect the requirements of ISQM(UK)/(I) 1, ISQM(UK)/(I) 2, ISA(UK)/(I) 220, ISA(UK)/(I) 240 and ISA(UK)/(I) 315.

Where requirements for ROI and NI charities differ, separate tests and, in some cases, programmes are provided.

The work programme includes separate financial statements disclosure aide memoirs for ROI and NI, specifically addressing the requirements of the Charities SORP as well as Company Law.  It also includes separate checklists for reporting to the Charities Regulator in ROI and the Charity Commission for Northern Ireland.

Please note that this toolkit is designed for the audit of incorporated charities, established as companies limited by guarantee.

Downloading your toolkit
Once you have placed your order online, first print your invoice if you require one. Following this, go into your My Account area on the website and open My courses & downloads.  Your toolkit will be available to download there. You have up to 90 days from the date of purchase to download your toolkit.

For more information, contact us at -Practice Consulting

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