For auditors looking to master the fundamentals of auditing employee
benefit plans in accordance with AICPA and EBSA, you will gain an in
depth understanding of the structure and accounting requirements unique
to employee benefit plans.
Learning Objectives
Plan the scopeof an audit
Design specialized auditing tests
Be
aware of common audit deficiencies and know how to avoid them.
Major Topics
Common Plan Types
GAAP vs. ERISA Reporting Requirements
Recent
Developments
Filing and Audit Requirements
Planning the Audit and
Assessment of risks
Prohibited Transactions
Overview of Tax
Compliance
Internal Control and Understanding Unique to Employee
Benefit Plans
Understanding and Auditing 401(k), Defined Contribution,
Defined Benefit, Health and Welfare Plans, and Employee Stock Ownership
Plans
Course Level
Intermediate
CPE Field of Study
Auditing
4
Accounting
4
Prerequisites
Required
Location
Loyola Graduate Center
2034 Greenspring Dr Lutherville-Timonium, MD21093US
