This course provides an overview of audit planning considerations.
Learning Objectives
- Learning Outcomes
- Recognize the basic identity of the NFP sector.
- Recall organizational aspects of NFPs.
- Distinguish differences in the organizational structures of for-profit entities and NFPs.
- Identify the differences between for-profit entities and NFPs.
- Recognize NFP-specific terminology.
- Indicate the basic financial statement presentation differences between for-profit entities and NFPs.