IMPROVING AUDIT OF FINANCIAL STATEMENTS IN NON- STATE NON-PROFIT ORGANIZATIONS

This article discusses the essence and significance of financial reporting in non-state non-profit organizations and scientifically based recommendations on improving the general methodological procedure for conducting audits in them. Also, the features of audits of financial statements in non-state non-profit organizations (NSNPOs) are highlighted, a general plan and program of work for audits of financial statements are developed, and the procedure for auditing financial statements in non-state non-profit organizations is recommended.