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Meskerem Lifeline Charities: A Nonprofit Organization Audit in Ethiopia.

Title: Meskerem Lifeline Charities: A Nonprofit Organization Audit in Ethiopia.
Authors: Stack, Ryan1 (AUTHOR) ryan.stack@acadiau.ca; Malsch, Bertrand2 (AUTHOR); Otieno, Luther2 (AUTHOR)
Source: Accounting Perspectives. Dec2025, Vol. 24 Issue 4, p891-900. 10p.
Subject Terms: *NONPROFIT organizations; *AUDITING; *ACCOUNTING; *RESOURCE allocation; *ACCOUNTANTS; *RISK management in business; ETHIOPIANS; CHARITY
Geographic Terms: ETHIOPIA
Abstract (English): This CPA‐style case focuses on Eddie Kimpembe. Eddie is a trained CPA auditor and former nonprofit organization (NPO) manager working at a Kenyan public accounting firm. The firm has received an invitation to undertake the audit of a significant aid NPO operating in Ethiopia. Besides the normal considerations that exist when deciding whether to accept a new client, the Ethiopia audit presents many logistical and timing challenges. Students must help Eddie navigate the risks of accepting the client and develop an initial audit planning memo. [ABSTRACT FROM AUTHOR]
Abstract (French): Résumé: Meskerem lifeline charities : audit d'un organisme sans but lucratif en éthiopie Cette étude de cas de type CPA porte sur Eddie Kimpembe. Eddie, un auditeur CPA qualifié qui a déjà été gestionnaire d'un organisme sans but lucratif (OSBL), travaille dans un cabinet d'experts‐comptables du Kenya. Le cabinet a été invité à effectuer un audit d'un important OSBL d'aide qui mène des activités en Éthiopie. Outre les considérations normales associées à la décision d'accepter un nouveau client, l'audit de cet OSBL en Éthiopie présente de nombreux défis sur le plan de la logistique et de l'échéancier. Les étudiants doivent aider Eddie à soupeser les risques associés au fait d'accepter le client et à élaborer un rapport initial de planification de l'audit. [ABSTRACT FROM AUTHOR]
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