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EBP risk assessment resource center

2 years ago · 1 min read

FIRM MEMBER

EXCLUSIVE

The Employee Benefit Plan Audit Quality Center has provided a list of resources for risk assessment below:

EBPAQC audit advisory, Performing risk assessments in employee benefit plans.
This advisory offers an update on recent AICPA Peer Review Board findings related to risk assessment and can help you properly apply risk assessment standards in employee benefit plan audits.

Examples of risks of material misstatement (“what can go wrong”) at the financial statement level and relevant assertion level for classes of transactions,

Download the Examples of risks of material misstatement - ESOPs

File name: eaq-examples-esops.pdf

Download the ERISA Section 103(a)(3)(C) audits of employee benefit plans primer

File name: erisa-section-103-a-3-c-audits-of-employee-benefit-plans-primer.pdf

Download the Risks of material misstatement in defined benefit pension plans

File name: examples-of-rmm-defined-benefit-plans.pdf

Download the Risks of material misstatement in defined contribution plans

File name: examples-of-rmm-defined-contribution-plans.pdf

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