| Document Type
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BL
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| Record Number
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840557
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| Main Entry
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American Institute of Certified Public Accountants.
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| Title & Author
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Audit risk alert : : 2018 : not-for-profit entities industry developments.
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| Publication Statement
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Newark :: John Wiley & Sons, Incorporated,, 2018.
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| Series Statement
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Aicpa Ser.
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| Page. NO
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1 online resource (117 pages).
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| ISBN
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1119533805
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: 9781119533801
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1948306336
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9781948306331
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| Contents
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AICPA Online Professional Library: Accounting and Auditing LiteratureIndustry Conference; AICPA Government Audit Quality Center; AICPA Industry Expert Panel-Not-for-Profit Entities; AICPA.org Not-for-Profit Interest Area; Industry Websites; Appendix-Additional Internet Resources; EULA.
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Challenges in Auditing GIKTransformative Technology on the Horizon; Accounting Issues and Developments; Revenue From Contracts With Customers; Accounting Standards Updates Effective in 2017; The Net Asset Value Practical Expedient and Readily Determinable Fair Value; Clarification of Key Terms in the Definition of Public Business Entity; Expiration of the Perkins Loan Program; Leases; Recent Pronouncements; Recent Auditing and Attestation Pronouncements and Related Guidance; Recent ASUs; Recently Issued Technical Questions and Answers; Recent AICPA Independence and Ethics Developments.
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Discrepancies Between FASB ASU No. 2016-14 and Form 990Tax Cuts and Jobs Act; Matters Affecting Higher Education; Matters Affecting Religious Organizations; Impact of Rising Minimum Wage Law on NFPs; General Data Protection Regulation; Audit and Attestation Issues and Developments; Audit Risks for NFPs; New Auditing Standard on Going Concern; New Auditing Standard on Auditor Involvement With Exempt Offering Documents; Recent Changes to SOC 1 Service Auditor Reports; Auditing Functional Expense Classifications; Confirmations; Auditing Funds Held at Nonfinancial Institutions.
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Intro; Audit Risk Alert 2018 Not-for-Profit Entities Industry Developments: Strengthening Audit Integrity Safeguarding Financial Reporting; Notice to Readers; Recognition; Feedback; Table of Contents; How This Alert Helps You; Economic and Industry Developments; The Current Economy; The State of NFPs; Legislative and Regulatory Developments; IRS Exempt Organization Function; IRS Issue Snapshots; Department of the Treasury and the IRS Issue Priority Guidance Plan for 2017-2018; Listing of Published Guidance-2017; Unrelated Business Taxable Income Issues; Functional Expenses.
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Proposed Interpretations Responding to Non-Compliance With Laws and RegulationsConceptual Framework Implementation Tools and Resources; Definition of a Client; New Independence Interpretation-Hosting Services; Knowing Misrepresentations in the Preparation and Presentation of Information; Pressure to Breach the Rules; AICPA NFP Initiatives; Not-for-Profit Member Section; Not-for-Profit Certificate Program; On the Horizon; Auditing Pipeline; Accounting Pipeline; Resource Central; Publications; Continuing Professional Education; Webcasts; Member Service Center; Hotlines.
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| Subject
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Auditing-- Standards-- United States.
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Auditing-- United States.
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| Subject
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Nonprofit organizations-- Accounting.
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| Subject
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Auditing-- Standards.
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Auditing.
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BUSINESS ECONOMICS-- Accounting-- Financial.
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| Subject
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Nonprofit organizations-- Accounting.
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| Subject
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United States.
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| Dewey Classification
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657.45021873
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| LC Classification
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HF5667.A935 2018eb
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