Beruflich Dokumente
Kultur Dokumente
Religious Broadcasters
raising. However, as has been widely publicized, PTL was a member of the
ECFA until it voluntarily withdrew from membership. Consequently, the
ECFA has begun relying less on audited reports and more on other
information and surprise visits to the organizations.
Para-Church Organizations
Audit Procedures
The Financial Accounting Standards Board (FASB) has responsibility
for generally accepted accounting principles of religious organizations.
However, primary authoritative support has been delegated to the AICPA through the audit guide,
"Audit of Certain Nonprofit
Organizations." Auditors should realize that audit procedures for
religious organizations are often different from those required for
business organizations. Unique characteristics of religious
organizations include the following:
appropriate segregation of
volunteers participating in
1. Focus on contributions. In
management or the
Revenue Service.
http://www.thefreelibrary.com/Financialaccountabilityinreligiousorganizations.-a09157127