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    3. Employee Benefit Plans, 2019 (AICPA Audit and Accounting Guide)

    Employee Benefit Plans, 2019 (AICPA Audit and Accounting Guide)

    Posted By: roxul
    Date: 18 Jul 2019 20:02:31
    Employee Benefit Plans, 2019 (AICPA Audit and Accounting Guide)

    AICPA, "Employee Benefit Plans, 2019 (AICPA Audit and Accounting Guide)"
    English | ASIN: B07SYCSJKD | 2019 | 912 pages | PDF | 21 MB

    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 ASC
    Guidance on accounting, reporting and disclosure for EBP transactions not addressed in FASB ASC as supported by FinREC
    Use of a SOC 1 report
    Use 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 statements
    Explanation of pervasive regulatory requirements (DOL rules and regulations)
    UPWARDS