401(k) plans are a popular option for employee benefit plans, so you
must have the proper skills to audit these plans effectively. Every
aspect of how to audit a 401(k) plan and prepare financial statements
that satisfy ERISA and SEC requirements are covered in this course. Tap
into ways to plan and conduct 401(k) audits more efficiently and
effectively, and understand the differences between 401(k) audits and
other employee benefit plan audits.
Learning Objectives
Gain an understanding of the requirements for 401(k) audits as
distinguished from audits of other types of employee benefit plans
Plan and conduct 401(k) audits more efficiently and effectively
Recognize new developments impacting 401(k) audits
Major Topics
Background of 401(k) audits Audit planning and pre-engagement activities Internal control considerations Auditing the statement of net assets available for benefits Auditing the statement of changes in net assets available for benefits Other auditing considerations The auditor's report Financial statement disclosures Supplemental schedules