A proposed audit program for non-profit organizations in accordance with international auditing standards

Abstract

               This research aims to prepare a proposed audit program for non-profit organizations in accordance with international auditing standards. The importance of the research is evident in ensuring that non-profit organizations are properly exploiting their resources in legitimate ways and in accordance with their objectives for which they were established, whether charitable or voluntary work, through the application of the proposed audit program, which contributes to revealing financial manipulation in the accounts of non-profit organizations and is reflected in the audit results, ensuring the expression of a neutral technical opinion on the fairness of the financial statements and enhancing the confidence of users of the financial statements of non-profit organizations, especially donors, donors and government agencies. To achieve the objectives sought from the research and test its hypotheses, the researcher relied on the inductive (descriptive) approach through sources and references to achieve the research objectives. As for the practical aspect, he relied on the deductive approach by studying the actual reality of the non-profit organization being applied and preparing a proposed audit program through the use of financial reports and accounting records. The researcher reached several conclusions, the most important of which is the absence of an audit program for non-profit organizations issued by the professional bodies sponsoring the auditing profession or the regulatory bodies.  In Iraq, to clarify the control procedures that must be observed by auditors, which are consistent with the nature of the activity and privacy of non-profit organizations. Accordingly, the researcher recommends the necessity for auditors and regulatory bodies to adopt the proposed audit program for non-profit organizations.