A church audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements to design audit procedures that are appropriate in the circumstances, but not to express an opinion on the effectiveness of the entity’s internal control. Having a program that covers this aspect can be priceless. ChurchBooks3 goes further and addresses church financial reports tracking church assets, liabilities income, etc. producing clear visibility of your local church financial health
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