Not-For-Profit Audits and Course Review 12 CPA Handbook (Part III) Notes on Auditing Not-for-Profit CK: Corporate Governance Tools to Learning Objectives: M&N Prevent Fraud in the Not-for-Profit Explain definitions and disclosures Monday Sector related to not-for-profit organizations Mar. 30 Understand changes in accounting Case: Yorktown Art Gallery standards applicable to financial O Case: CCL Canada reporting framework of NFPs. Friday Using appropriate CPA Canada A Guide to Financial Mar. 27 Other: Handbook section evaluate case Statements of Not-for-profit scenarios to determine proper Organizations: Questions for accounting treatment of transactions for Directors to Ask (Download from a not-for-profit entity CPA site) Explain the control issues unique to NFPs CW: Session 12 Slides Identify the audit issues and risks that are unique to NFPs and develop appropriate audit strategy to address those risks
12 M&N Monday Mar. 30 O Friday Mar. 27 Not-For-Profit Audits and Course Review Learning Objectives: Explain definitions and disclosures related to not-for-profit organizations Understand changes in accounting standards applicable to financial reporting framework of NFPs. Using appropriate CPA Canada Handbook section evaluate case scenarios to determine proper accounting treatment of transactions for a not-for-profit entity Explain the control issues unique to NFPs Identify the audit issues and risks that are unique to NFPs and develop appropriate audit strategy to address those risks CPA Handbook (Part III) Notes on Auditing Not-for-Profit CK: Corporate Governance Tools to Prevent Fraud in the Not-for-Profit Sector Case: Yorktown Art Gallery Case: CCL Canada Other: A Guide to Financial Statements of Not-for-profit Organizations: Questions for Directors to Ask (Download from CPA site) CW: Session 12 Slides
4553_W2015_outline_final.docx