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Documenting Your EBP Audit: What You Need To Know Logo aicpa

  Free |   AICPA |   Aug 2018 |   Auditing |   AICPA Store

Are you ready to be challenged in new ways and think holistically about your level of audit documentation? Employee benefit plan audits are unique as there are major deficiencies in documentation. The performance of audit procedures involves testing items that are not typically assessed in audits of other types of entities. Even experienced auditors may find it difficult to ascertain exactly what documentation is sufficient.

Authored by a former employee benefit plan expert panel member who performs peer reviews, this CPE course covers how to document your EBP audit. The first of its kind, this course tackles the most common areas in EBP audits where detailed documentation is critical to supporting the audit conclusions. Developed to provide participants with real examples and solutions, this course will help you accomplish the following:

  • Understand the professional standards which relate to audit documentation, and be able to apply the standards in various audit situations you will encounter while performing EBP audits.
  • Work through a comprehensive approach to audit documentation, using hands-on group exercises and discussion, in several common audit areas.
  • Gain the knowledge to develop a plan at your firm that will provide a consistent approach to EBP audit documentation.
Learning Objectives

In this course, you will learn to do the following:

  • Recognize areas in employee benefit plan audits which commonly lead to documentation deficiencies.
  • Recall the AICPA professional standards that address audit documentation.
  • Identify barriers and challenges to sufficient audit documentation at your firm.
  • Recall the practical aspects of unique EBP audit planning procedures.
  • Recall how to document risk assessment in an EBP audit.
  • Recognize effective documentation of system narratives and walkthroughs.
  • Recall documentation concepts for participant notes receivable.
  • Identify best practices for documenting audit procedures surrounding benefit payments.
  • Identify the aspects of documentation that provide audit evidence.
  • Recall documentation for other audit areas not related to specific accounts.
Key Topics
  • Audit planning
  • Documentation best practices for the statement of net assets available for benefits
  • Key audit areas in the statement of changes in net assets available for benefits
  • Participant data and participant accounts
  • Initial audits, plan mergers, and other issues
Who Will Benefit?
  • Auditors of employee benefit plans
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When you log into this website with your AICPA member user account, click here to obtain the discount code to enter during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or

Find out more information on PCPS Membership.

Employee Benefit Plan Audit Quality Center (EBPAQC) Members Save an Additional 20%!

If you are a EBPAQC member, you can save 20% off the registration price. To learn more and obtain the member discount code, visit the EBPAQC Website.

Topics covered:
  • Employee benefit plan auditing: Technical: Defined contribution plans, Foundational
  • Employee benefit plan auditing: Technical: Defined benefit plans, Foundational
  • Employee benefit plan auditing: Technical: Health & welfare plans, Foundational