审计，审查，AUP，或咨询-哪种服务适合我的非营利组织?
By: Tricia Glidewell
As a manager or governing board member of a nonprofit, 你可能会问自己，你的组织是否聘请了合适水平的注册会计师服务. Does it require an audit or review? And if not, are there other services, such as Agreed-Upon Procedures or consultations, to assist your organization? 让我们来探讨一下不同的服务，看看哪一种服务适合您的组织.
财务审计可以合理地保证本组织的财务报表在所有重要方面都是公正的. As a part of the financial statement audit, auditors will ask questions of management and key personnel in order to understand your organization; assess the organization’s internal controls for the limited purpose of planning and designing audit procedures; perform analytical procedures on account balances, 并对账户余额和交易进行详细的测试, 以及评估财务报表本身的披露情况. 审计要求注册会计师收集充分和可靠的证据，以便发表意见，并提供合理的保证，该组织的财务报表不存在重大错报.
Generally, 由于外部资金来源(如授予人)的需要，组织会聘请独立的注册会计师事务所进行审计, creditor, or other contractual agreement. Other times, 独立审计由组织的章程或组织的管理机构规定. Ideally, the funding agreement is clear when an audit is required; however, this is not always the case. 联邦法规要求在任何一年支出超过750美元的非营利组织都要进行一种特殊的审计,联邦基金和州基金的规定在各州之间差别很大. In addition, because funds may be passed through from federal to state, or state to local agencies before reaching your organization, 您可能不确定资金的原始来源和适用的法规. 如果资助信没有明确说明你的资金是否是联邦的, state or local grants, ask for clarification. 我们可以帮助您浏览这些协议，并确定您的资金是否会引发审计.
评审的范围远远小于审计，提供的保证水平低于审计提供的保证水平. During a review, 注册会计师主要对管理层进行查询，并对财务账目进行分析. If no issues are detected, 注册会计师提供有限的保证，他们不知道任何需要进行的重大修改. In a review, the CPA doesn’t evaluate the organization’s internal controls, 跟踪证明文件以验证账户余额是否正确，不会发表意见. As with audits, reviews may be required based on funding source agreements, state funding regulations, or stipulated in the organization’s bylaws or governing body.
If an audit or review is not required, 还有其他服务可协助理事会成员履行其对组织的受托和法律责任. 商定程序(AUP)允许您定制注册会计师执行的程序，以满足您组织的需要. The procedures may be financial or nonfinancial in nature. Although the possibilities are limitless, examples include the assessment of your organization’s policies, procedures, and internal controls; detailed testing of compliance with the organization’s policies and procedures such as the handling of monies and proper approval of disbursements; detailed testing of compliance with specific agreements such as a specified bidding process or proper vendor approvals; and detailed testing of specified account balances and transactions. 要执行的程序在业务开始前已达成一致，我们可以协助您确定对您的组织最有利的程序. 程序完成后，将提供一份载有详细调查结果和建议的书面报告.
An AUP can also supplement an audit. Concerns of fraud, a cyber security breach, 或过渡到新的财务系统-所有影响审计的事件-都会促使组织在年终审计之前寻求AUP服务. In such cases, testing procedures can identify issues to be corrected early, saving the client money in the long run.
Finally, 当你知道你有问题想要解决时，咨询外部的注册会计师可能是最好的途径, 或者你正在经历组织转型，需要关于如何前进的建议. 当客户说，“我们真的是一团糟，不知道从哪里开始”，我们可以提供方向. 知道:“这是你真正需要关注的三件事，才能回到正轨.”
本文所载信息仅供参考，不应作为开展任何业务的依据, legal, or other decisions. 此信息可能会在不另行通知的情况下更新，并且/或者可能不包含与此主题相关的最新可用信息. 请咨询您的顾问，以确定这些信息如何适用于您的具体事实和情况.