search query: @author Forrester, R. / total: 3
reference: 2 / 3
| Author: | Forrester, R. |
| Title: | Are your not-for-profit clients ready for compliance auditing? |
| Journal: | Journal of Consumer Research
1990 : JULY, VOL.170:1, p. 70-73, 75-76 |
| Index terms: | AUDITING NON-PROFIT ORGANIZATIONS LEGISLATION |
| Language: | eng |
| Abstract: | Need for US accountants to advise their clients of recent US legislation on audits of institutions of higher education and other nonprofit organizations. Recipients of federal funds. The $ 25,000 threshold. Effective date and frequency. Subrecipients. Objectives of audits. Co-ordinated audits. Internal control structure. Major programmes. Report on general requirements. Compliance supplement. Three Exhibits illustrate the study and a summary of terminology is given. |
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