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ADAPTING FOR THE NOT-FOR-PROFIT AUDIT

机译:适应非盈利审计

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摘要

For those accountants who say "yes," the next thing that pops to mind is likely to be: What was I thinking? I don't know anything about not-for-profits and their accounting! Accounting professionals are often asked to join charity boards and, by extension, audit committees because of their financial expertise and experience. Although most are likely to have significant accounting experience, it's less likely that the experience is in the not-for-profit (NFP) world. Because the NFP world has some significant differences in the audit process, prospective and current NFP board and audit committee members share a common interest in understanding that process.
机译:对于那些说“是”的会计师,接下来想到的可能是:我在想什么?我对非营利组织及其会计一无所知!由于其财务专业知识和经验,经常会要求会计专业人士加入慈善委员会,并进而加入审计委员会。尽管大多数人可能都具有丰富的会计经验,但这种经验很少出现在非营利(NFP)领域。由于NFP世界在审核过程中存在一些重大差异,因此,预期的和当前的NFP董事会和审核委员会成员在理解该过程方面具有共同的利益。

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