December 21, 2022


Webinar


8 Total CPE Credits

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Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit

Learning Objectives

  • Identify what distinguishes not-for-profit auditing from commercial sector auditing
  • Skillfully adjust the audit for the characteristics of a not-for-profit entity
  • More effectively audit not-for-profit entities through superior knowledge of key issues

Major Topics

  • Refining key planning and general auditing considerations to the not-for-profit environment
  • Characteristics of not-for-profit financial statements that require special attention
  • The auditor’s consideration of fraud in auditing a 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
  • Auditing considerations and techniques related to net assets, compliance with tax laws and regulations, collections and split-interest agreements
  • Considerations related to Yellow Book and single audits

CPE Credits Available

8
Total CPE
8
Accounting & Auditing

Things to Know About This Course

Course Level

  • Intermediate

Prerequisites

Basic auditing knowledge

Advanced Preparation

None

Intended Audience

Auditors of not-for-profit entities

Provider

Surgent McCoy CPE

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