|Full time Accounting Educator:||None|
New ways to think about your audit documentation Employee benefit plans are a unique entity, and the performance of audit procedures will involve testing items that are not typically tested in audits of other types of entities. Even experienced auditors may find it difficult to ascertain exactly what documentation is sufficient. Real examples and real solutions We'll tackle the areas in EBP audits that need detailed documentation to support the audit conclusions
Recognize areas in employee benefit plan audits that lead to documentation deficiencies.
Recall how to document risk assessments in an EBP audit.
Identify the aspects of documentation that provide audit evidence.
Toolkit items for an EBP Auditor
Documentation best practices for the statement of net assets available for benefits
Key audit areas in the statement of changes in net assets available for benefits
Participant data and participant accounts
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