How To Audit

wow Registered Posts: 17 New contributor 🐸
People who know I am going to complete AAT this year asks me to audit their small charity org. it is very small but what I am confused is how to start and what to do next. I didn’t take AAT audit paper.
Just tell me the steps



  • speegs
    speegs Registered Posts: 854 Epic contributor 🐘
    I hate to tell you this, but I don't AATs are allowed to be auditors. You might need to check this though.


  • Kirstie
    Kirstie Registered Posts: 7 New contributor 🐸
    A lot of charities use the term "audit" when they only require an independant examination of their accounts. I think AAT members are permitted to independantly examine certain accounts prepared on an accruals basis and that any "independent person who is reasonably believed by the charity trustees to have the requisite ability and practical experience to carry out a competent examination of its accounts" is permitted to examine accounts prepared on a receipts and payments basis.

    Charity accounting rules and regulations can be fairly complex and you must first ensure you fully understand them before you can sign off a report to say the accounts comply therewith.

    The Charity Commission ( has guidance for English and Welsh charities, as does The Office of the Scottish Charity Regulator ( for Scottish Charities.

    As for the steps, these may differ for each charity. You should take whatever steps you consider necessary to gain reasonable assurance the accounts agree with the underlying records, that proper records have been kept and that accounts comply with the relevant acts and regulations etc (or state in your report any exceptions).

    I take my hat off to anyone who helps charities in this way and I don't mean to scare you off. Just be careful what you put your name to though.
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