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Overview
- NFP financial statements
- Risk assessment
- Documentation
- Leases
- Yellow Book
- Major program determination Key changes
- GASB updates including GASB Statement No. 91, Conduit Debt Obligations
- AICPA activities including changes to the auditor's report
- FASB updates including revenue recognition, grants and contracts, updating the definition of collections, and implementation issue surrounding the financial reporting standard
- Federal government activities including updates to the Compliance Supplement and proposed changes to the Uniform Guidance
About the Author
Table of Contents
Chapter 1 1-1AICPA Activities 1-1
Recently issued auditing and attestation standards 1-2
SAS No. 135 1-12
SAS No. 137 1-13
SAS No. 138 1-15
SSAE 19 1-16
SSAE 20 1-17
Recently issued changes to the Code of Professional Conduct 1-18
Other projects to monitor 1-22
2018 mid-year progress report – Enhancing Audit Quality 1-23
Addressing common audit deficiencies 1-25
Appendix 1A Chapter 1, A-1
Documentation Case Study Chapter 1, A-1
Appendix 1B Chapter 1, B-1
Example Auditor’s Report and Case Study Chapter 1, B-1
Appendix 1C Chapter 1, C-1
Not-For-Profit Accounting and Audit Competency Resource Chapter 1, C-1
Chapter 2 2-1
FASB Activities 2-1
Revenue recognition and leases 2-3
ASU No. 2018-08, Not-for-Profit Entities (Topic 958): Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made 2-8
ASU No. 2016-02, Leases (Topic 842) 2-10
Other recent FASB standards 2-16
ASU No. 2016-13 2-17
ASU No. 2016-15 2-19
ASU No. 2016-18 2-21
ASU No. 2017-04 2-23
ASU No. 2017-07 2-24
ASU No. 2017-08 2-25
ASU No. 2017-10 2-26
ASU No. 2018-13 2-27
ASU No. 2019-03 2-28
ASU No. 2019-06 2-29
ASU No. 2019-10 2-30
Staff Q&A on whether private companies and NFP entities can apply Staff Accounting Bulletin (SAB) No. 118 2-31
Relevant outstanding exposure drafts 2-32
ASU No. 2016-14 2-33
Appendix 2A Chapter 2, A-1
Revenue Recognition Case Study Chapter 2, A-1
Chapter 3 3-1
Federal Government Activities 3-1
Government Auditing Standards, 2018 Revision 3-2
OMB Compliance Supplement 3-4
Uniform Guidance refresher 3-11
Uniform Guidance — SEFA 3-17
Uniform Guidance — Determination of major programs 3-20
Uniform Guidance – Reporting considerations 3-26
Protected personally identifiable information 3-32
Uniform Guidance — Procurement standards 3-33
Cost principles in a single audit 3-35
Government-wide audit quality study 3-40
Proposed changes to the Uniform Guidance 3-41
Common deficiencies found in single audits 3-44
Appendix 3A Chapter 3, A-1
Major Program Determination Case Study Chapter 3, A-1
Glossary Glossary 1
Index Index 1
Solutions Solutions 1
Chapter 1 Solutions 1
Chapter 2 Solutions 7
Chapter 3 Solutions 12