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    Featured Release

    ing a SOC 1(SM) Report in Audits of Employee Benefit Plans

    It is common for an employee benefit plan administrator to use a third-party administrator or service organization to process certain transactions on behalf of the employee benefit plan. SOC 1SM reports assist user auditors in obtaining an understanding of the user entity, including its internal control. In addition, the SOC 1 report provides information to user auditors for the purposes of planning and performing an audit of a user entity’s financial statements.

    This practice aid addresses how a SOC 1 report should be considered in the audit of an employee benefit plan and which audit procedures should be applied to the information in the SOC 1 report.

    This practice aid provides tools to help you in your audit of employee benefit plans, such as the following:
    • Audit Program: Auditing the Financial Statements of an Employee Benefit Plan That Uses a Service Organization
    • Planning Checklist for Audits of Employee Benefit Plans That Use a Service Organization
    • Documentation of Use of a Type 2 Service Auditor’s Report in an Audit of an Employee Benefit Plan’s Financial Statements

    Order today!



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    252392a8-e8ec-4b60-b168-eea44e97bfd5 

    Availability Date
    Title (click publication title to visit the AICPA Store)FilterPublication TypeFilter
    Edition Year
    11/14/20132013
    11/9/20132013
    10/29/20132013
    10/29/20132013
    10/29/20132013
    10/17/20132013/14
    10/11/20132013
    10/11/20132013
    10/9/20132013
    10/8/2013
    Year-End Newsletter Tool
    2013


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