Not-for-profit Organization Audits With Single Audits, 2007-2008

Front Cover
CCH's Not-for-Profit Organization Audits with Single Audits combines into one comprehensive, easy-to-use guide everything an auditor needs to perform audits of financial statements, audits in accordance with Government Auditing Standards, and single audits in accordance with Office of Management and Budget (OMB) Circular A-133. Comprehensive coverage of the relevant technical literature is combined with user-friendly advice based on actual experience, resulting in a technically sound and extremely usable audit guide.
 

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Contents

Distinguishing Characteristics of NotforProfit
1-2
Introduction and Background 1
1-3
Significant Professional Literature Related to Audits
1-12
02
2-2
Preplanning Audit Activities 2 01
2-5
Performance of Procedures for an Auditor to Determine
2-20
Audit Planning 3 01
3-3
Internal Control Considerations 4 01
3-55
SINGLE AUDITs UNDER
10-55
OMB CIRCULAR A133
12-15
Appendixes
12-23
Government Auditing Standards 13 01
13-13
Preplanning for a Circular A133 Audit 14 01
14-5
Planning for a Circular A133 Audit 15 01
15-15
Internal Control over Federal Awards 16 01
16-3
Compliance and Subrecipient Considerations 17 01
17-17

Statement of Financial Position 5 01
5-5
Statement of Activities 6 01
5-54
Extent of Audit Procedures and Sampling 7 01
7-7
Tax Considerations 8 01
8-3
Concluding the Audit 9 01
9-9
Reporting 10 01
9-10
Reporting Under Circular A133 18 01
17-19
Concluding the A133 Audit 19 01
19-3
Return of Organization APP03
AQG-3
Form 990 Schedule B APP19
AQG-19
About the CDROM CD 01
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