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Self-StudySELECT STARTING AT $65

Downloadable PDF

Credits: 4

Qualifies For: YB

$65

Textbook

Credits: 4

Qualifies For: YB

$80
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Tailoring the Audit to Suit a Not-for-Profit Entity (ANF4)

  • Customer Rating
  • Field of Study
    Auditing (Governmental)
  • Level
    Intermediate
  • Credits
    4
  • Qualifies for

    YB CPE

Overview

Not-for-profit entities typically possess the following traits which distinguish them from a business entity: (1) contributions of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return; (2) operating purposes other than to provide goods or services at a profit; and (3) the absence of ownership interests like those of business entities. This course will assist you in proficiently addressing these traits in your audits of not-for-profit entities. The course materials utilize a highly illustrative and innovative format. Over a dozen focused exercises are included to provide an enhanced working knowledge of auditing not-for-profit entities.

Major Topics:

  • Key aspects of how the auditor refines the audit approach to fit the not-for-profit entity
  • Audit procedures to become comfortable with management’s recording and reporting of contributions and promises to give
  • Auditing how a not-for-profit entity gets from natural expenses to functional expenses
  • Audit procedures related to net assets, compliance with tax laws and regulations, collections and split-interest agreements

Learning Objectives

  • Perceive the key issues involved in auditing contributions and promises to give and audit procedures to address them
  • Understand important aspects of auditing expenses for program services and supporting activities
  • Identify how net assets and other unique characteristics of not-for-profit financial statements require special attention from the auditor

Who should take this course:

Designed for:

Auditors of not-for-profit entities

Prerequisite:

Basic auditing knowledge

Advanced Preparation:

None

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