In recent years, interest in non-profit organization' transparency has increased as the importance of non-profit organization increases. In the meantime, much efforts have been made to improve the transparency of non-profit organization. There are many issues that need to be addressed about the transparency of non-profit organization. The purpose of this study is to examine the accounting, auditing and disclosure of non-profit organization in order to enhance the transparency of non-profit organization. The results of this study are as follows. First, it suggests that unified accounting standards of non-profit organization should be prepared as a way to improve the accounting of non-profit organization, and that the settlement forms should be systematized so that they can be compared with each other. Second, as an improvement measure related to non-profit organization' audits, non-profit organization should improve their external auditing targets and include other requirements such as the amount of income and the value of property in addition to the size of assets, and conduct external audits. In this case, it is proposed to compulsorily comply with the law and make the audit cycle consistent with the settlement period. In addition, in the case of external audit of non-profit organization, it establishes industry-specific audit standards, builds and improves the internal control system of non-profit organization, and enhances quality control of non-profit organization when performing external audits. It was suggested to clarify the personality. We propose to improve the quality control system of the appraisal of apartments by accelerating the apartment inspection period and paying proper audit fees. In addition, we propose to induce changes in the perception of external auditors and strengthen internal audit function of non-profit organization in order to activate external audit of non-profit organization. Third, I propose to improve the convenience of use of disclosure system by expanding the object of disclosure of accounting information, and disclose non-profit and non-profit organization and sincerity disclosure non-profit organization in order to improve disclosure related to non - profit organization financial statement disclosure.