Common employee benefit plan audit deficiencies
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Common employee benefit plan audit deficiencies

4 months ago · 161.5 KB Download

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This non-authoritative EBPAQC tool can be used during the planning process to assist firms in identifying common errors in employee benefit plan audits and designing procedures to avoid them. It summarizes the most common deficiencies found in employee benefit plan audits by the Department of Labor (DOL) and AICPA Peer Review program. This tool:

  • Provides a brief overview of financial statement assertions

  • Details common pitfalls by audit area

  • Identifies key audit issues to consider in developing auditing procedures

Download the Common employee benefit plan audit deficiencies

File name: common-employee-benefit-plan-audit-deficiencies.pdf

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