Download e-book for iPad: Audit Risk Alert: Employee Benefit Plans Industry by

ISBN-10: 194830631X

ISBN-13: 9781948306317

Developed by means of a job strength such as present and previous worker profit plan professional panel individuals, this alert deals a variety of issues equivalent to grasp belief reporting, cybersecurity, new proposed auditor's experiences, digital info, limited-scope certification, and new auditing criteria comparable to PCAOB AS 3101.

The expanding complexity of worker gain plan auditing and elevated concentration by means of the DOL have led to major strain for CPAs and companies appearing EBP audits. to assist accountants meet the problem of appearing caliber audits during this exact and intricate region, the AICPA has built this alert to aid them in choosing present resources of probability inside of EBP audit engagements. Accountants will discover a distinctive dialogue on new advancements, matters auditors may well face of their present audits, in addition to a glance at what is within the pipeline that could impact your engagements.

Key advantages of this paintings include:

  • Coverage of rising perform matters, together with direct as opposed to oblique funding in totally benefit-responsive funding contracts, with no trouble determinable reasonable price, disclosures for investments in definite entities that calculate NAV consistent with proportion (or its equivalent), plan costs, and repurchase agreements
  • An in-depth examine grasp belief reporting, digital info and the hot PCAOB auditing usual AS 3101
  • Analysis of excessive threat components particular to outlined gain pension plans, reminiscent of pension profit warranty company charges and reporting, demographic and monetary assumptions, and pension chance management
  • Current advancements on health and wellbeing and welfare plans, together with healthiness care reform and its impact on worker gain plans
  • Up-to-date details on regulatory improvement from either the DOL and IRS

 

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Audit Risk Alert: Employee Benefit Plans Industry Developments, 2018 (AICPA)


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