Objective
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- 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
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- 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 

Designed For
Auditors of not-for-profit entitiesPrerequisite
Basic auditing knowledgeAdvanced Preparation
None