Research On Audit Of Non-profit Organization

As an indispensable part of today's social life,non-profit organizations play an increasingly important role.Since the "Guo Meimei" incident in 2011,the public to the fund as the representative of the private nonprofit organizations questioned almost never stop,the media often broke the irregularities of Non-profit organizations.Whether the non-profit organiza-tions can win the trust of the public,as a whole is the key to whether the non-profit organiza-tions can continue to operate.CPA society audit for NPO financial reports to win the trust of the public to provide reasonable assurance,so how to improve the quality of audit work and make the public more easily from the audit report to obtain more effective information has become a research problem needs to be solved.This collection of the laws and regulations of the CPA audit of nonprofit organizations and relevant rules and regulations,combined with the current China's NPO CPA audit in the actual work plan,procedure,and specific content,find the existing problems,reasons and problems embodied and selected Chinese Red Cross foundation audit case study and analysis of the problem in practice.This paper also selects the American Red Cross audit case as a reference,I hope to learn folk non profit organization industry related system construction or-ganization audit and practical experience to the United States has entered a more mature stage of development of the folk,looking for NPOs in China the actual situation of the audit system in.By comparison,this paper argues that the current main problems of non profit organiza-tion audit is:social audit in the face of complex and difficult tasks of audit of existing audit resources is not enough to meet the needs of non profit organization social audit report infor-mation disclosure,audit form and audit results failed to achieve the ideal.Therefore,the audit of non-profit organizations can not really play a supervisory role,the audit report also failed to win the trust of the public.Therefore,we should start from the system construction and experience,change the non profit organization social audit work,the audit process and audit report as a report reflecting the public users concern information,build "three-in-one immune audit system",make audit results,so as to better help the public to make donations the decision,promote the standardized operation of non profit organizations and healthy development.