Independent examination is an alternative to professional audit. It is a process of scrutinising accounts below the level of a professional audit, covering slightly less than a full audit but is still a very thorough form of analysis.
Arian and co are an Independent Examiner who will:
Look at the accounts.
Gain an understanding of the organisation.
Compare the accounts to the books, perform various other checks including analytical procedures, events occurring after the year end.
Record the procedures carried out.
Review the accounting record.
Review the trustees report.
Write an independent report for circulation with the accounts.
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