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Beskrivelse
This guide is an ideal roadmap to compliance, giving auditors authoritative guidance, practical tips, and illustrative examples to help them at each stage of the audit. It is designed to bridge the gaps between the what, why, and how to satisfy auditor responsibilities. Key topics covered include: Essential guidance for application of GAAS in an EBP audit.References to authoritative accounting guidance for defined contribution (DC), defined benefit (DB) and health and welfare (HW) plans in FASB ASCGuidance on accounting, reporting and disclosure for EBP transactions not addressed in FASB ASC as supported by FinRECUse of a SOC 1 reportUse of a specialist (including actuaries and appraisers)Forming an opinion and reporting on EBP financial statements (for full and limited scope EBP audits)Illustrative auditor communications and financial statementsExplanation of pervasive regulatory requirements (DOL rules and regulations)
