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Auditing Nonprofit Entities by Bragg, Steven M.

Auditing Nonprofit Entities

by Steven M. Bragg
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Book cover type: Paperback
  • ISBN13: 9781642213096
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Accountingtools, Inc.
  • Publisher Imprint: Accountingtools, Inc.
  • Publication Date:
  • Pages: 58
  • Original Price: GBP 9.65
  • Language: English
  • Edition: N/A
  • Item Weight: 118 grams
  • BISAC Subject(s): Auditing

Nonprofit entities present significant auditing challenges, since their reported results are closely tied to the nature of the contributions they receive, donor restrictions on the use of those contributions, and the need to present a high level of program effectiveness to donors. In the Auditing Nonprofit Entities manual, we examine how the auditor can navigate these challenges by delving into nonprofit controls, as well as audit procedures that are specific to the industry. Particular attention is paid to the auditing of contributions, donor restrictions, endowment funds, fund-raising expenses, and split-interest agreements.

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