Toolkit
ICPAU Guidelines for Audit of Cooperative Societies (March 2021)
The Institute of Certified Public Accountants of Uganda issued these guidelines to make cooperative audits more consistent and better quality. They explain the legal basis for cooperative audits under the amended Cooperative Societies Act, what the Registrar and members expect, and how auditors should plan, carry out and report on audits of cooperatives and SACCOs. Supervisory committees and treasurers will find them a useful guide to what an external audit should cover and what a sound audit report looks like. Original source: https://www.icpau.co.ug/
- Access
- Free
- Year
- 2021
- Pages
- 19
- Credit
- Institute of Certified Public Accountants of Uganda (ICPAU)
