Audits of certain nonprofit organizations: with conforming changes as of May 1, 1994
Published for the American Institute of Certified Public Accountants by CCH, Inc., 1994 - Business & Economics - 323 pages
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accepted accounting principles accepted auditing standards AICPA allocated amounts assets audit guide audit in accordance audit report audit requirements Audit Risk auditing procedures auditor should consider auditor's report basic financial statements basis capital additions cash cognizant agency Compliance Supplement compliance with laws control structure policies December 31 engagement letter entity Exhibit FASB Statement federal agency federal awards federal programs financial audits financial position fund balances fund-raising Government Auditing Standards grants guidance indirect costs instances of noncompliance internal control structure investments June 30 laws and regulations liabilities loans major program material instances ments name of organization nonmajor programs nonprofit organizations not-for-profit organizations Note obtain reasonable assurance OMB Circular A-133 organization's paragraph PCIE Position Statement policies and procedures questioned costs received recipient recorded report on compliance reportable conditions responsibility restricted schedule of federal Single Audit specific requirements statement of position subrecipient tests of controls tion Total