Non profit organisation.

There is no specific lecture. You will find an answer to a related post here https://opentuition.com/topic/audit-for-not-for-profit-organisations/ and an ACCA article here https://www.accaglobal.com/uk/en/student/exam-support-resources/fundamentals-exams-study-resources/f5/technical-articles/NFP-organisations.html

In principle there is no difference between an audit of financial statements for a NFP entity and any other entity, it is only the detail that will differ. For example, completeness of income may be a particularly high risk and the auditor may adopt a wholly substantive approach to obtaining audit evidence because internal controls may not be expected to be effective (see right and side of the overview on page 41).