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AICPA Audit and Accounting Guide: Employee Benefit Plans

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ABSTRACTPrefaceChapter 1 — Introduction and Background Chapter 2 — Planning and General Auditing Considerations Chapter 3 — Risk Assessment in an Audit of ERISA Plan Financial StatementsChapter 4 — The Plan’s System of Internal Control Chapter 5 — Defined Contribution Retirement PlansChapter 6 — Employee Stock Ownership PlansChapter 7 — Defined Benefit Pension PlansChapter 8 — Health and Welfare Benefit PlansChapter 9 — Multiemployer Benefit PlansChapter 10 — [Reserved]Chapter 11 — InvestmentsChapter 12 — Plan Tax StatusChapter 13 — Concluding the Audit and Other Auditing ConsiderationsChapter 14 — The Auditor’s ReportAppendix A — ERISA and Related RegulationsAppendix B — Examples of ControlsAppendix C — Illustrations of Financial Statements: Defined Contribution Retirement PlansAppendix D — Illustration of Financial Statements: Employee Stock Ownership PlansAppendix E — Illustrations of Financial Statements: Defined Benefit Pension PlansAppendix F — Illustrations of Financial Statements: Health and Welfare Benefit PlansAppendix G — Illustrations of Financial Statements: Multiemployer PlansAppendix H — Consideration of Fraud in a Financial Statement AuditAppendix I — Illustrative LettersAppendix J — Overview of Statements on Quality Management StandardsAppendix K — Sample Engagement Letter Language Related to Portals and Hosting ServicesAppendix L — Schedule of Changes Made to the Text From the Previous EditionGlossary