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Advanced Auditing of Employee Benefit Plans: Client Acceptance or Continuation Logo aicpa

  $75.00 - 95.00 |   CPE: 1.5 |   AICPA |   Jan 2017 |   Auditing |   AICPA Store
Who Will Benefit?
  • Auditors from small to large firms interested in enhancing his/her intermediate to advanced competencies in employee benefit plan auditing.
Key Topics
  • EBP audit acceptance and continuation policies and requirements
  • Legal and ethical requirements related to acceptance and continuation of EBPs
  • EBP-specific risk factors to consider
  • Independence rules related to audits of EBPs
  • Preparing and writing engagement letters for an EBP audit
Learning Objectives

This course will prepare you to:

  • evaluate the criteria for deciding whether to accept or continue a client relationship and specific engagement.
  • evaluate the unique applicable independence and other ethical requirements associated with the engagement and recommended procedures to comply including engagement specific independence requirements and documentation.
  • evaluate the potential conflicts of interest for the engagement and propose engagement scope and procedures to address.
  • formulate an engagement letter in accordance with applicable governing requirements, standards, or guiding principles.

Refresh your existing knowledge in acceptance and continuation procedures for defined contribution, defined benefit, and health and welfare plans. This module is part of Advanced Auditing for Employee Benefit Plans. The interactive online self-study course covers many of the same competencies found on the advanced employee benefit plans audit certificate exams and includes individual modules to customize your experience. To learn more, visit the Employee Benefit Plans Audit Certificate Programs website for more information on the certificates and additional learning options.

In this new CPE course, you will evaluate why it is important for auditors to take a risk-based approach to plan acceptance/continuation. Developed for experienced EBP auditors, you will go through a plan audit acceptance/continuation exercise, in which you will review acceptance and continuation criteria for defined contribution, defined benefit, and health and wellness plans. Learn about the specific legal and ethical requirements and independence rules related to EBP audits as well as aspects of preparing an EBP engagement letter. Choose which plan type you would like to focus on during the course, or learn about all three!

Topics covered:
  • Employee benefit plan auditing: Technical: Defined contribution plans, Advanced
  • Employee benefit plan auditing: Technical: Defined benefit plans, Advanced
  • Employee benefit plan auditing: Technical: Health & welfare plans, Advanced
  • Employee benefit plan auditing: Ethics, integrity & professionalism: Ethics, integrity & professionalism