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

September 29, 2021

9:00 AM — 5:00 PM

Location Webinar

Member Price $259.00
Non-member Price $289.00

Curriculum Accounting & Audit

Field of Interest

Level Intermediate

Designed For

Auditors of not-for-profit entities

8.00 credits

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Objective

  • 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

Highlights

  • 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

Instructors

Prerequisites

Basic auditing knowledge

Developer

Surgent McCoy CPE, LLC

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