Surgent's Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit

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  • Location
    • Your Space
      Your Space
      Self Study - Surgent, ID 00000
  • Credits
    • 8.00
  • Credit Type(s)
    • Auditing - Governmental (8.00)
  • Prerequisites
    • Basic auditing knowledge

  • Vendor
    • Surgent McCoy CPE, LLC
  • Level
    • Intermediate
  • Fields of Study
    • Auditing (Governmental)
  • Message
    • When & Where You Want


It's been said that you cannot fit a square peg into a round hole. The same principle holds true for audits of not-for-profit entities. You simply cannot apply a standard commercial audit approach to the audit of a not-for-profit entity and expect a good fit. Skilled auditors will instead adjust and hone the audit to fit the not-for-profit entity. This course is designed to help you do just that and equip you with the superior skills needed to excel in auditing not-for-profit entities. Updated for ASU No. 2016-14 (i.e., the new not-for-profit reporting model), the course materials utilize a highly illustrative and innovative format. Over 25 focused exercises are included to provide an enhanced working knowledge of auditing not-for-profit entities.

  • Course Type: Download

  • Qualifies for Yellow Book
  • Designed For

    Auditors of not-for-profit entities


    • Identify what distinguishes not-for-profit auditing from commercial sector auditing
    • Skillfully adjust the audit for the characteristics of a not-for-profit entity
    • More effectively audit not-for-profit entities through superior knowledge of key issues


    • Refining key planning and general auditing considerations to the not-for-profit environment
    • Characteristics of not-for-profit financial statements that require special attention
    • The auditor’s consideration of fraud in auditing a not-for-profit entity
    • Audit procedures to become comfortable with management’s recording and reporting of contributions and promises to give
    • Auditing how a not-for-profit entity gets from natural expenses to functional expenses
    • Auditing considerations and techniques related to net assets, compliance with tax laws and regulations, collections and split-interest agreements
    • Considerations related to Yellow Book and single audits

    Advanced Prep


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