| 000 -LEADER |
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| fixed length control field |
00820nam a22001577a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20230429092221.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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230429b ||||| |||| 00| 0 eng d |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng. |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Gartland, Daniel J. |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Risks of not-for-profit and government audits |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2016 |
| 520 #3 - SUMMARY, ETC. |
|---|
| Summary, etc |
The article focuses on the risks of not-for-profit (NFP) and government audits in the U.S. Topics discussed include the professional liability risks, unwanted reputational risks, and risk of material misstatement. Also mentioned are the risk management tips which include training for fraud awareness, becoming an expert, and maintaining competence through continuing professional education (CPE). |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
Journal of Accountancy |
| Relationship information |
Apr2016, Vol. 221 Issue 4, pages 16 - 17 |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |