Product Image

Analytical Procedures for Not-for-Profit Organizations

Author/Moderator: Donald N. Hester, CPA
Publisher: AICPA
Availability: 04/13/2015
See Below To Add To Cart
View Online Catalog
Print This Page


Available Formats:  Text | See All

Develop the particular skills it takes to audit not-for-profits. Learn how to apply analytical procedures to measure the strength and efficiency of a not-for-profit entity and determine whether the organization has accomplished its mission or fallen short. You will learn the nature, timing, and extent of auditing procedures, and how to use the results to design value-added services. This course also provides you with the knowledge to measure the success of a not-for-profit and assist you in reporting the accomplishments to the board, donors, public, and other funding sources.

Topics Discussed

  • Concept of analytical procedures
  • Process of analytics development
  • Users and uses of analytical procedures
  • Performance measurement
  • Ratio analysis
  • Efficiency and enterprise ratios
  • Auditing with analytical procedures

Learning Objectives:
When you complete this course you will be able to:

  • Recognize the various generic types of analytical procedures.
  • Recognize the difference between quantitative and qualitative analysis.
  • Understand what is meant by performance measurement.
  • Identify a variety of ratios designed specifically for the not-for-profit organization.
  • Identify ratios relevant to the cash flow statement.
  • Understand the use of common-size financial statements.
  • Recognize inter-statement and intra-statement relationships.
  • Apply reasonableness testing.

Prerequisite: Experience in management of, or accounting and reporting for, exempt organizations

Advanced Preparation: None

Table of Contents


Videocourse Details

NASBA Field of Study: Auditing (Governmental)
Level: Intermediate
Recommended CPE Credit: 9.5
Yellow Book Hours: 9.5
Analytical Procedures for Not-for-Profit Organizations
Text , 2015
Product# 730381
Availability: 04/13/2015
AICPA Member:$165.00
Your Price:$206.25
To receive your AICPA member discount, Sign In now, or Register using your AICPA membership number.