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Auditing the NFP: Why and how paper

Published on 10 Feb 12 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • why is an audit required?
  • types of assurance services
  • basis of accounting used in the financial report
  • the audit approach.

Author profiles:

Martin Kirkness CTA
Martin is a Partner of Dry Kirkness. He has provided tax and advisory services to a broad range of not-for-profit clients for many years. Dry Kirkness specialises in the audit of the sector and assists many clients to manage their tax positions. He has served as a board member of not-for-profits and brings his recent experience to this convention. Current at 15 April 2015 Click here to expand/collapse more articles by Martin Kirkness.
 
Barry-John Rothman
Barry-John is an audit partner with Dry Kirkness and has extensive prior experience in the profession I South Africa and the United States. He is responsible for the audit of a number of NFP organisations delivering services to the aged, disabled, children and young adult sectors and has extensive experience in assisting clients to determine a reporting framework suited to their needs. Current at 01 November 2011

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