Performing risk assessments in EBP audits
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Performing risk assessments in EBP audits

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Performing risk assessments in employee benefit plan audits

This advisory is intended to inform members of recent AICPA Peer Review Board (PRB) findings and guidance related to risk assessment and what members can expect to hear from their peer reviewer about risk assessment, and to assist members in properly applying the risk assessment standards in employee benefit plan (EBP) audits.
More than a decade after the standards were issued, many auditors continue to struggle with properly implementing risk assessment procedures.

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File name: ebpaqc-audit-advisory-risk-assessment-ebp-audits.pdf

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