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Considerations for Auditing Alternative Investments Logo aicpa

  NFP Section |   Free for NFP Section members |   AICPA |   2015 |

Valuation of alternative investments can be a challenge for many not-for-profits and their auditors. The more complex or illiquid the investment, the greater the risk of misstatement and the more persuasive audit evidence needs to be obtained by the auditor. This article provides considerations for auditing alternative investments.

Topics covered:
  • Not-for-profit: Technical: Investments: Alternative investments, Intermediate
  • Not-for-profit: Technical: Audit, Intermediate