Auditing Nonprofit Entities

by Steven M. Bragg

Nonprofit entities present significant auditing challenges, since their reported results are closely tied to the nature of the contributions they receive, donor restrictions on the use of those contributions, and the need to present a high level of program effectiveness to donors. In the Auditing Nonprofit Entities manual, we examine how the auditor can navigate these challenges by delving into nonprofit controls, as well as audit procedures that are specific to the industry. Particular attention is paid to the auditing of contributions, donor restrictions, endowment funds, fund-raising expenses, and split-interest agreements.

88 pages, Kindle Edition

Published February 20, 2025

About the author

Steven Bragg is a former chief financial officer and controller, and author of 300+ business courses and 50 business books. To get away from the business world, he is also the trail running author of Run the Rockies, a PADI-certified Master Diver, an avid skier and mountain biker, and two-time president of the Colorado Mountain Club. He is also the author of the science fiction novels Under an Autumn Sun and Early Winter, the first two novels in The Auditors trilogy.