Not-for-Profit Entities - Audit and Accounting Guide
Your essential reference to the unique aspects of auditing for not-for-profit entities, including accounting and financial statement preparation.
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The practical guidance you need.
From leases to revenue recognition to grants and contracts to auditor report changes, you’ve had a lot going on in the not-for-profit financial arena.
Whether you’re already an expert in NFP audit and accounting standards or just getting started, we’ve got the practical guidance you need.
This must-have resource for not-for-profit accounting and auditing professionals is an essential reference that will assist you with the distinctive aspects of accounting and financial statement preparation and auditing for not-for-profit entities.
Key Features and Benefits
- An intuitive format that’s based on common errors and questions
- A "before-and-after" context to enhance your understanding of various changes
This edition of the guide includes updates on the following topics:
- Auditor reporting changes
- SAS No. 142, Audit Evidence
- SAS No. 143, Auditing Accounting Estimates and Related Disclosures
- SAS No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
- Revenue recognition
- Preparers of not-for-profit financial statements
- Auditors of not-for-profit financial statements
- Users of not-for-profit financial statements
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