Documentation of the auditor’s evaluation of management’s assessment of an ERISA Section 103(a)(3)(C) audit certification tool
Resources
AICPA logo
Cart
searchSearch
search
burger
AICPA logo
  • Home
Abstract green image
Resources

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

11 months ago · 144.1 KB Download

FIRM MEMBER

EXCLUSIVE

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

Download the Documentation of the auditors evaluation

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

Reserved for FIRM MEMBERS

Already an Employee Benefit Plan Audit Quality Center member?

Log in with your AICPA account
 
Forgotten email
Forgotten password

Not an EBPAQC member?

Discover the benefits of AICPA membership and Employee Benefit Plan Audit Quality Center firm membership. To gain access to exclusive content, your first step is to join the AICPA.

Learn more

Related content