Russian Federation
One of the signifi cant diff erences between the audit in a non-commercial organization is the verifi cation that its revenues are in the framework of its statutory activities, which requires an obligatory check of the non-commercial status. In the course of the study conducted by the authors, based on many years of practical experience of conducting audits, the possible main violations related to the incorrect refl ection of income in non-commercial organizations were identifi ed, summarized and analyzed. We believe that the presented material will greatly assist in the process of auditing the statutory activities of NGOs.
non-profi t organizations, audit, income, expenses, grand, entrepreneurial activity of non-profi t organizations.
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