CANCELLED: Advanced Auditing for Defined Contribution Retirement Plans (211305A-16)
Description
Through a series of hands-on case studies and advanced learning
exercises, you will learn and grow your expertise with regard to defined
contribution plan audits. This course will have you take part in a mock
audit, which will follow a single “client” through each phase of a
defined contribution plan audit engagement, from planning to reporting.
Learning Objectives
This course prepares you to:
• Apply the key concepts and skills for a solid audit foundation
specifically related to defined contribution retirement plans
• Evaluate defined contribution retirement plan-specific audit
circumstances and apply key concepts and skills to audit engagements
• Interpret advanced defined contribution retirement plan-specificaudit
concepts through a mock plan-specific audit
Major Topics
• Planning and general procedures • Internal controls • Sampling • Net assets available for benefits • Investments • Changes in net assets available for benefit • Plan tax status • ESOPs • Plan mergers, transfers, spin-offs • Terminations • Changes in service provider • Financial statement presentation and disclosures • Audit reports
Provider
AICPA
Course Level
Advanced
CPE Field of Study
Auditing
16
Instructor(s)
Randy Dummer
Prerequisites
Prior experience auditing defined contribution retirement plans
