QCH Report FINAL V2 - Flipbook - Page 17
Queenscourt Hospice (Registered number 2102320)
Independent Auditors’ Report
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Performing audit work over the risk of management override of controls, including testing of
journal entries and other adjustments for appropriateness, evaluating the business rationale of
significant transactions outside the normal course of business and reviewing accounting
estimates for bias; and,
Auditing the risk of fraud in revenue, including through testing of donations, legacies, grants
and other contractual income streams via sampling of transactions and also the use of proof in
total testing. Underlying contracts have been reviewed in order to establish both that income is
complete and that these are genuine income streams in which the charity has a contractual
right to income, and that they have been accounted for in the correct financial period.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities,
including those leading to a material misstatement in the financial statements or non-compliance with
regulation. This risk increases the more that compliance with a law or regulation is removed from the
events and transactions reflected in the financial statements, as we will be less likely to become aware
of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud
rather than error, as fraud involves intentional concealment, forgery, collusion, omission or
misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the
Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibiIities. This description forms
part of our Report of the Independent Auditors.
Use of our report
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter
3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to
the charitable company’s members those matters we are required to state to them in an auditors' report
and for no other purpose. To the fullest extent permitted by law, we do not accept or assume
responsibility to anyone other than the charitable company and the charitable company's members as
a body, for our audit work, for this report, or for the opinions we have formed.
Andrew Matthews BFP ACA FCCA
(Senior Statutory Auditor)
For and on behalf of MHA, Statutory Auditor
Exchange Station
Tithebarn Street
Liverpool
L2 2QP
17/09/2024
Date: ______________
MHA is the trading name of MacIntyre Hudson LLP, a limited liability partnership in England and Wales
(registered number OC312313)
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