Download or read book Audits of Employee Benefit Plans with Conforming Changes as of written by and published by . This book was released on 2003 with total page 482 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audits of Employee Benefit Plans written by American Institute of Certified Public Accountants. Employee Benefit Plans Committee and published by . This book was released on 1994 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audits of Employee Benefit Plans with Conforming Changes as of May 1 1996 written by and published by . This book was released on 1996 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audits of Employee Benefit Plans with Conforming Changes as of May 1 1995 written by and published by . This book was released on 1995 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audits of Employee Benefit Plans written by American Institute of Certified Public Accountants and published by . This book was released on 1998 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audits of Employee Benefit Plans written by American Institute of Certified Public Accountants and published by . This book was released on 1997 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditing Employee Benefit Plans written by Josie Hammond and published by John Wiley & Sons. This book was released on 2020-08-21 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master the fundamentals of auditing employee benefit plans in accordance with AICPA standards and ERISA rules and regulations. Written by a member on the expert panel for employee benefit plans, this book is designed to give an understanding of the requirements and audit procedures related to defined contribution, defined benefit, and health and welfare plans to help accountants more effectively plan and carry out their audit. Topics include: FASB ASU 2017-06, which significantly impacted master trust accounting, reporting and disclosures for employee benefit plans PCAOB adopted AS 3101 in 2017 which resulted in significant changes to the existing auditor's report. New insert for SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
Download or read book Audits of Employee Benefit Plans written by American Institute of Certified Public Accountants. Employee Benefit Plans and ERISA Special Committee and published by . This book was released on 1983 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audits of Employee Benefit Plans as of written by American Institute of Certified Public Accountants. Employee Benefit Plans Committee and published by . This book was released on 1995 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audit and Accounting Guide Employee Benefit Plans written by AICPA and published by John Wiley & Sons. This book was released on 2016-11-21 with total page 864 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considered the industry standard resource, this guide provides practical guidance, essential information and hands-on advice on the many aspects of accounting and authoritative auditing for employee benefit plans. This new 2016 edition is packed with information on new requirements — including the simplification of disclosure requirements for investments in certain entities that calculate net asset value per share (or its equivalent), the simplification of disclosures for fully benefit-responsive investment contracts, plan investment disclosures, and measurement date practical expedient, and a new employee stock ownership plans chapter that includes both accounting and auditing.
Download or read book Audits of 401 k Plans written by Deloitte & Touche Consulting Group and published by John Wiley & Sons. This book was released on 2020-06-30 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most hands-on and authoritative guide to conducting 401(k) plan audits In the newly revised second edition of Audits of 401(k) Plans, a team of expert authors from the renowned ???Big Four??? firm Deloitte and Touche delivers an essential and practical guide for auditors engaged in the 401(k) plan audits. Readers will learn to move effectively and efficiently through audits of these popular employee benefit plans and gather strategies and techniques compliant with the Employee Retirement Income Security Act (ERISA) and SEC rules. This latest edition provides the latest updates to FASB Accounting Standards, SEC regulations, and regulatory changes under all relevant legislation. It???s an indispensable handbook for practicing auditors who seek to responsibly discharge their duties in 401(k) audits.
Download or read book Audit Risk Alert written by AICPA and published by John Wiley & Sons. This book was released on 2019-06-12 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasing complexity of employee benefit plan auditing and focus by the Department of Labor have resulted in significant pressure for CPAs and firms performing EBP audits. To help CPAs meet the challenge of performing quality audits in this unique and complex area, the AICPA has developed this alert to assist in identifying current sources of risk within EBP audit engagements. Written by a task force consisting of current and former employee benefit plan expert panel members, this alert features discussions on new developments and issues that auditors may face in their current audits, as well as a look at what's in the pipeline that may affect your engagements. Updates in 2019: FASB ASU No. 2017-06, Employee Benefit Plan Master Trust Reporting FASB ASU No. 2018-09, Codification Improvements FASB ASU No. 2018-13, Fair Value Measurement (Topic 820), Disclosure Framework–Changes to the Disclosure Requirements for Fair Value Measurement
Download or read book Audit Risk Alert written by AICPA and published by John Wiley & Sons. This book was released on 2018-05-11 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: Developed by a task force consisting of current and former employee benefit plan expert panel members, this alert offers a range of topics such as master trust reporting, cybersecurity, new proposed auditor's reports, electronic information, limited-scope certification, and new auditing standards such as PCAOB AS 3101. The increasing complexity of employee benefit plan auditing and increased focus by the DOL have resulted in significant pressure for CPAs and firms performing EBP audits. To help accountants meet the challenge of performing quality audits in this unique and complex area, the AICPA has developed this alert to assist them in identifying current sources of risk within EBP audit engagements. Accountants will find a targeted discussion on new developments, issues auditors may face in their current audits, as well as a look at what's in the pipeline that may affect your engagements. Key benefits of this work include: Coverage of emerging practice issues, including direct versus indirect investment in fully benefit-responsive investment contracts, readily determinable fair value, disclosures for investments in certain entities that calculate NAV per share (or its equivalent), plan expenses, and repurchase agreements An in-depth look at master trust reporting, electronic information and the new PCAOB auditing standard AS 3101 Analysis of high risk areas specific to defined benefit pension plans, such as pension benefit guaranty corporation premiums and reporting, demographic and economic assumptions, and pension risk management Current developments on health and welfare plans, including health care reform and its effect on employee benefit plans Up-to-date information on regulatory development from both the DOL and IRS
Download or read book Audits of Employee Benefit Plans written by and published by . This book was released on 1991 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audit Risk Alert written by AICPA and published by John Wiley & Sons. This book was released on 2017-06-19 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasing complexity of employee benefit plan auditing and increased focus by the DOL have resulted in significant pressure for CPAs and firms performing EBP audits. To help CPAs meet the challenge of performing quality audits in this unique and complex area, the AICPA has developed this alert to assist in identifying current sources of risk within EBP audit engagements. A targeted discussion on new developments, issues auditors may face in their current audits, as well as a look at what’s in the pipeline that may affect their engagements is provided. Updates include: FASB ASU No. 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) FASB ASU No. 2015-10, Technical Corrections and Improvements FASB ASU No. 2015-12, Plan Accounting: Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): (part I) Fully Benefit-Responsive Investment Contracts, (part II) Plan Investment Disclosures, (part III) Measurement Date Practical Expedient FASB ASU No. 2017-06, Employee Benefit Plan Master Trust Reporting FASB ASU No. 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities
Download or read book Accounting and Auditing for Employee Benefit Plans written by Paul Rosenfield and published by . This book was released on 1992 with total page 924 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Practice Aid written by AICPA and published by John Wiley & Sons. This book was released on 2018-02-13 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: Designed to cover the complexities of SOC 1 reports and employee benefit plans, this practice aid describes how a SOC 1 report should be considered in the audit of an employee benefit plan and what audit procedures should be applied to the information in the SOC 1 report.
