Not-for-profit organizations industry developments--1991: update to the AICPA Audit and accounting guides : Audits of certain nonprofit organizations, Audits of colleges and universities, and Audits of voluntary health and welfare organizations ; includes, Audit risk alert, 1990
American Institute of Certified Public Accountants, 1991 - Business & Economics - 31 pages
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ABC University Accounting Principles administering the student AICPA audit applicable assets audit and accounting Audit Committees Audit Guide audit requirements Auditing Standards Division auditor's report charitable organizations Circular A-133 client Colleges and Universities companies Compliance Supplement compliance with laws costs covered by Circular credit risk direct and material disclosure effective for audits FASB Statement federal awards financial assistance programs financial instruments financial reporting financial statements functions performed fund-raising GASB going concern Governmental Health and Welfare illegal acts institution's auditor Internal Audit internal control structure internal control systems investment issued laws and regulations lOSANGElfj material effect ments Nonprofit Organizations not-for-profit organizations Off-Balance-Sheet opinion on compliance procedures provides guidance report on compliance requirements of Circular responsibility Revenue service center Single Audits statement of position student financial assistance study and evaluation Successor Auditors tion transactions U.S. Department University's compliance Unrelated business activities Voluntary Health Welfare Organizations year-end audits