| In today’s rapid economic development, more and more Chinese people through the Community Foundation raised heritage and promote the fine traditions of the Chinese nation for thousands of years, raised public foundations operating environment changed dramatically. Donations in the referendum today, the public raised for charity foundations working condition growing concern. Therefore, the study of the public offering of the Community Foundation of related operational audit procedures, it has profound theoretical and practical significance.As a revelation, this paper presents an innovative way to the private foundations donor-wishes risk oriented audit model. Specifically refers to the Community Foundation and other similar organizations in the public offering of its main mission of social responsibility, whether in the achievement of the audit in accordance with donor wishes to donate the money to be used for the guide, in addition to the public offering reasonable assurance that the financial foundations of public legal report, the fair, we should also pay special attention to audit the use of models for its money. This enables donors, especially the general public donors donated money for their whereabouts glance, so as to enhance public trust in the public offering charity foundations.In this paper, the current financial scandal raised Charity Foundation and other social hot issues, based on the study of the literature on the many attempts to build public offering Community Foundation donor willingness to risk-based audit mode. These include:an innovative system of the whole idea expounded donor willingness to risk-based audit model. Second, the article from the practical point of view, the donor wishes to build risk-based audit model and the One Foundation charity foundations for the application of theory level. Third, the innovation of this article has been sublimated, but also pointed out the shortcomings of this study, and research to make future prospects and direction. |
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