{"id":273,"date":"2020-03-06T01:22:10","date_gmt":"2020-03-06T00:22:10","guid":{"rendered":"https:\/\/ifl.sk\/audit-pre-uctovnych-jednotiek\/"},"modified":"2020-04-23T15:22:23","modified_gmt":"2020-04-23T13:22:23","slug":"audit-pre-uctovnych-jednotiek","status":"publish","type":"page","link":"https:\/\/ifl.sk\/en\/audit-pre-uctovnych-jednotiek","title":{"rendered":"Audit of non-profit entities"},"content":{"rendered":"<p>[vc_row][vc_column][vc_empty_space height=&#8221;40px&#8221;][vc_column_text]Non profit-based sector consist of various types of entities, like civil society associations, professional chambers, trade unions, foundations, non investment funds, political parties and movements, churches and religious communities, non profit entities providing services of general interest, public universities and other economic operators. Law governing the audit of non profit based sector is so extensive (more than 50 laws), that without gained specific knowledge and skill is not able to provide audit services in this area.<br \/>\nAs in case of public sector, I\u00b4m certificate holder of common learning process by Ministry of Finance and SKAU (Slovak Chamber of Auditors) related to Typology and finance, accounting and audit of non profit based entities.<\/p>\n<p>Audit of Financial Statements and Consolidated Financial Statements and other auditing services is performed in accordance with International Auditing Standards issued by IFAC, the Auditor&#8217;s Act, the Code of Ethics for Auditors and other regulations issued by the Slovak Chamber of Auditors (SKAU). Audit obligations in case of non profit based sector are mainly referred in special laws.<br \/>\nMaximum amount of subsidy obtained from state budget, from state fund budget, from municipality\u00b4s budget, financed without prejudice to revenue, like in case of political parties.[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=&#8221;40px&#8221;][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_empty_space height=&#8221;40px&#8221;][vc_column_text]Non profit-based sector consist of various types of entities, like civil society associations, professional chambers, trade unions, foundations, non investment funds, political parties and movements,<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-273","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v15.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Audit of non-profit entities - Ing. 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