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New audit guidance

David Marston explains the effects of the revised guidance for auditors of charities issued by the Auditing Practices Board

8 November 2002

The Auditing Practices Board (APB) is responsible for establishing standards and guidance for auditors in the UK and the Republic of Ireland, with the aim of enhancing public confidence in the audit process and the quality and relevance of audit services in the public interest. The APB issues Statements of Auditing Standards (SASs), and best-practice guidance in the form of practice notes (PNs) and bulletins. The APB currently has in issue a number of PNs which provide guidance for auditors when carrying out specialised audits, particularly of entities in regulated sectors. One of these is PN 11 – The Audit of Charities in the United Kingdom (Revised). Charities operate for the public benefit and within a regulated sector. The guidance in the PN addresses the application of auditing standards in the context of charities. The revised PN also addresses many other important issues such as the completeness of income, the use of service organisations and the audit of overseas activitie...

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