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This comprehensive resource provides practical guidance and procedures on the EBP financial statement audit process required by professional standards. Being in compliance with professional standards ensures that you pass peer review and are not at risk for rejection by the Department of Labor (DOL). This high-risk area will be subjected to increased DOL and AICPA Ethics Division scrutiny in the coming year. Following the audit procedures laid out in this guide will help you avoid common deficiencies to keep yourself and your clients safe. The 2015 Edition Includes: the latest on new standards requirements including: liquidation basis of accounting, using the work of internal audit, disclosure of uncertainties about an entity's ability to continue as a going concern, a revised illustrative Form 11-K auditor's report, and expanded discussion of engagement quality control reviews. Key benefits include: the latest auditing guidance specific to defined contribution retirement plans, defined benefit pension plans and health and welfare benefit plans; helps to ensure Form 11-K auditor's report is compliant with the new requirements under AS No. 17; plus coverage of specialized accounting areas such as contributions and contributions receivable, presentation of plan investments for defined benefit pension plans and health and welfare benefit plans, rollovers, forfeitures, plan mergers and much more. Key Updates: requirements for liquidation basis of accounting, an expanded look at FASB ASU No. 2014-15, Presentation of Financial Statements-Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern; changes required by SAS No. 128, Using the Work of Internal Audit.
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Book Description AICPA, 2015. Condition: New. book. Seller Inventory # M194165164X