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