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An analysis of the differences in audit processes used in the audit of nonprofit and profit organisations

Radich, Renee (1993) An analysis of the differences in audit processes used in the audit of nonprofit and profit organisations. Queensland University Technology, Brisbane. [Working Paper]

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Abstract

Nonprofits constitute a large part of collective behaviour in society. Presently there is little formal research addressing the role of audits in nonprofit organisations. Before models can be developed for the production of nonprofit auditing information, it is necessary to examine the present conduct of nonprofit audits. The Australian Accounting Research Foundation - Legislation Review Board has released a position paper on the Association Incorporation Acts in Australia - the most frequently used legal form for nonprofit organisations. The Board is addressing the issue of financial statement reporting including audit. This is coinciding with the investigations resulting from the collapse of the National Safety Council (Victorian Division), (NSC). The NSC, a nonprofit organisation formed as a company limited by guarantee, is in liquidation and the auditors are being sued for damages resulting from their alleged failure to perform their duties adequately.

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ID Code: 53245
Item Type: Working Paper
Keywords: Audit processes, Nonprofit Organisations
ISBN: 086856818X
ISSN: 1037-1516
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 1993 Queensland University Technology
Deposited On: 22 Aug 2012 10:54
Last Modified: 22 Aug 2012 16:03

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