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Miller Not-For-Profit Organization Audits with Single Audits (2004-2005)
Miller NotForProfit Organization Audits with Single Audits - 2004-2005 Author:Warren Ruppel Miller Not-for-Profit Organization Audits with Single Audits combines into one comprehensive, easy-to-use guide everything an auditor needs to perform audits of financial statements, audits in accordance with Government Auditing Standards, and single audits in accordance with Office of Management and Budget (OMB) Circular A-133. Comprehensive co... more »verage of the relevant technical literature is combined with user-friendly advice based on actual experience, resulting in a technically sound and extremely usable audit guide. In addition, Miller Not-for-Profit Organization Audits contains electronic practice aids and Excel workpapers on a free, companion CD-ROM. Electronic versions of audit programs, workpapers, reports, correspondence, and a comprehensive disclosure checklist enable independent auditors to eliminate much of the time-consuming clerical work too often performed during audits. Also featured are numerous "Audit Cost-Savings Tips" to assist auditors in applying new audit approaches that can save many hours of audit time. The guide is divided into two Parts: PART I covers the requirements for performing an audit of the financial statements of a not-for-profit organization. It incorporates the needed guidance for implementation of numerous accounting standards affecting not-for-profits. PART II covers the additional procedures that must be performed in the conduct of audits of not-for-profits in accordance with Government Auditing Standards and OMB Circular A-133. The format of Part Two is similar to Part One, enabling the auditor to easily build the additional requirements onto the requirements of a financial statement audit. Miller Not-for-Profit Organization Audits also includes a cross-reference to the original pronouncements and a detailed topical index, as well as an Appendix with Form 990: Return of Organization Exempt from Income Tax (and Schedules), which is also available on the CD-ROM« less