...
Audit and Accounting Guides & Audit Risk Alerts AICPA Audit and Accounting Guide: Employee Benefit Plans – 2020 (includes SAS 136)
You must log in to view this content and have a subscription package that includes this content.
Required subscriptions
- US GAAP
View all / combine content
ABSTRACTPrefaceChapter 1 — Introduction and BackgroundChapter 2 — Planning and General Auditing ConsiderationsChapter 3 — Audit Risk AssessmentChapter 4 — Internal ControlChapter 5 — Defined Contribution Retirement Plans Including Employee Stock Ownership PlansChapter 6 — Defined Benefit Pension PlansChapter 7 — Health and Welfare Benefit PlansChapter 8 — InvestmentsChapter 9 — Plan Tax StatusChapter 10 — Concluding the Audit and Other Auditing ConsiderationsChapter 11 — 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 — Consideration of Fraud in a Financial Statement AuditAppendix H — Illustrative LettersAppendix I — Overview of Statements on Quality Control StandardsAppendix J — Schedule of Changes Made to the Text From the Previous EditionGlossaryIndex of Pronouncements and Other Technical GuidanceSubject Index
ABSTRACTPrefaceChapter 1 — Introduction and BackgroundChapter 2 — Planning and General Auditing ConsiderationsChapter 3 — Audit Risk AssessmentChapter 4 — Internal ControlChapter 5 — Defined Contribution Retirement Plans Including Employee Stock Ownership PlansChapter 6 — Defined Benefit Pension PlansChapter 7 — Health and Welfare Benefit PlansChapter 8 — InvestmentsChapter 9 — Plan Tax StatusChapter 10 — Concluding the Audit and Other Auditing ConsiderationsChapter 11 — 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 — Consideration of Fraud in a Financial Statement AuditAppendix H — Illustrative LettersAppendix I — Overview of Statements on Quality Control StandardsAppendix J — Schedule of Changes Made to the Text From the Previous EditionGlossaryIndex of Pronouncements and Other Technical GuidanceSubject Index