Auditing: Not-for-Profit Entities

Authored by James F. Green, CPA
About this Course
This course provides a basic introduction to issues involved in auditing the financial statements of nongovernmental not-for-profit entities, with a focus on general-purpose US GAAP financial statements audited in accordance with generally accepted auditing standards (GAAS). Upon completing this course, you’ll be able to: • Distinguish not-for-profit entities from business entities for financial reporting purposes • Cite risks of material misstatement of not-for-profit-entity financial statements • Identify various financial-statement assertions that present risks of material misstatement of not-for-profit-entity financial statements • Describe tests that an auditor can take in response to assertion-level risks of material misstatement • List other matters unique to audits in the not-for-profit entities industry
$ 65.00
Add To Cart
NASBA Field of Study
Auditing
Level
Basic
CPE Credits
2.0
Prerequisites
A basic understanding of generally accepted accounting principles for not-for-profit entities and audits of financial statements.
Last Updated
01/09/2017
CCH-CL_AuditNFP