Auditing alternative investments: 3 things to keep in mind
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Auditing alternative investments: 3 things to keep in mind

2 years ago · 4 min read

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Alternative investments—that is, investments that do not have a readily determinable fair value—commonly found in not-for-profit portfolios are becoming more sophisticated in both structure and underlying investment types. Examples include private equity funds, real estate funds, real estate investment trusts (REITs), hedge funds, common collective trusts, pooled separate accounts, offshore investment funds, and real assets such as mineral rights and timber. These investments tend to be more complex, not as liquid, and typically contain various redemption restrictions—qualities that, for auditors,

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