Auditing Employee Benefit Plans (eBook)

Josie Hammond, Melissa Frivold (Autoren)

eBook Download: EPUB

2020 | 1. Auflage
432 Seiten
John Wiley & Sons (Verlag)
978-1-119-76398-7 (ISBN)

Infos

Master the fundamentals of auditing employee benefit plans in accordance with AICPA standards and ERISA rules and regulations. Written by a member on the expert panel for employee benefit plans, this book is designed to give an understanding of the requirements and audit procedures related to defined contribution, defined benefit, and health and welfare plans to help accountants more effectively plan and carry out their audit. Topics include:

* FASB ASU 2017-06, which significantly impacted master trust accounting, reporting and disclosures for employee benefit plans

* PCAOB adopted AS 3101 in 2017 which resulted in significant changes to the existing auditor's report.

* New insert for SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA

Autor

The American Institute of CPAs (AICPA) is the world's largest member association representing the CPA profession, with more than 429,000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting. The AICPA sets ethical standards for its members and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA examination, offers specialized credentials, builds the pipeline of future talent and drives professional competency development to advance the vitality, relevance and quality of the procession.

Produkt-Details

• Erscheint lt. Verlag: 26.8.2020
• Reihe/Serie: AICPA
• Reihe/Serie: AICPA
• Sprache: englisch
• Themenwelt: Recht / Steuern ► Wirtschaftsrecht
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
• Schlagworte: Accounting • Accounting Special Topics • Auditing • Auditing / External • Externe Revision • Rechnungswesen • Revision • Spezialthemen Rechnungswesen
• ISBN-10: 1-119-76398-3 / 1119763983
• ISBN-13: 978-1-119-76398-7 / 9781119763987