دانلود کتاب Audits of 401(k) Plans

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Tap into ways to plan and conduct 401(k) audits more efficiently and effectively! Because 401(k) plans make a popular option for employee benefit plans, auditors of employee benefit plans must have the proper skills to audit these plans. In this dynamic CPE course, you will work through how to audit a 401(k) plan and prepare financial statements that satisfy Employee Retirement Income Security Act (ERISA) and SEC requirements. This updated course explains the differences between 401(k) audits and other employee benefit plan audits and outlines FASB Accounting Standards Update (ASU) No. 2015-07 and FASB ASU No. 2015-12, which continue to be hot topics this year due to the impact on accounting, reporting, and disclosures for employee benefit plans. Key changes include PCAOB AS 3101 on new auditor reporting standards and FASB 2017-06 on master trust reporting. Learning Objectives Recognize the requirements for 401(k) audits to distinguish between audits of other types of employee benefit plans and 401(k) plans. Identify efficient and effective ways to plan and conduct 401(k) audits. Recognize new developments affecting 401(k) audits. Key Topics Background of 401(k) audits Audit planning and pre-engagement activities Internal control considerations Auditing the statement of net assets available for benefits Auditing the statement of changes in net assets available for benefits Other auditing considerations The auditor's report Financial statement disclosures Supplemental schedules Who Will Benefit? Auditors of employee benefit plans Accountants in business and industry who are responsible for company benefits