Documentation of the auditor’s evaluation of management’s assessment of an ERISA Section 103(a)(3)(C) audit certification tool
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Documentation of the auditor’s evaluation of management’s assessment of an ERISA Section 103(a)(3)(C) audit certification tool

1 year ago · 144.1 KB Download

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AU-C section 703 requires auditors to perform certain procedures related to an ERISA Section 103(a)(3)(C) audit certification. This non-authoritative EBPAQC tool provides background information on ERISA Section 103(a)(3)(C) audits and assists the auditor in documenting, in accordance with AU-C section 230, Audit Documentation:

  • Their evaluation of management’s assessment of an ERISA Section 103(a)(3)(C) audit certification

  • Whether the certification applies to the plan under audit

  • Information not certified by the qualified institution and where the related audit work is documented

  • Certified information that is incomplete, inaccurate, or otherwise unsatisfactory

The tool should be tailored to the firm’s employee benefit plan audit practice and the circumstances of the individual audit. It is not intended to be used as an audit program or to provide authoritative guidance.

Download the Documentation of the auditors evaluation

File name: documentation-of-the-auditors-evaluation.docx

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