This resource provides you with targeted guidance from the AICPA Audit and Accounting Guide Employee Benefit Plans and the AICPA publication Employee Benefit Plans - Best Practices in Presentation and Disclosure specific to defined contribution retirement plans. This resource delivers practical guidance and procedures for the financial statement audit process. Following the audit procedures laid out in this resource will help you avoid common deficiencies found by the DOL and AICPA Peer Review.
Filled with current reporting techniques and methods, this must-have resource provides illustrative presentation and disclosure examples specific to defined contribution retirement plans. Auditors and other key parties involved in the operation and administration of defined contribution retirement plans will receive essential information specific to these plans.
AU-C Section 200 states auditors should consider applicable interpretive publications, which include AICPA Audit and Accounting Guides, in planning and performing the audit. Note, this product contains only excerpts from the Employee Benefit Plans Audit and Accounting Guide and is not a substitute for the entire guide.