Auditing employee benefit plans /

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Bibliographic Details
Main Authors: Hammond, Josie
Corporate Authors: Wiley Online Library (Online service)
Group Author: Frivold, Melissa
Published: John Wiley & Sons, Inc,
Publisher Address: Hoboken :
Publication Dates: [2018]
Literature type: eBook
Language: English
Subjects:
Online Access: https://onlinelibrary.wiley.com/doi/book/10.1002/9781119764007
Item Description: Description based on print version record.
Includes index.
Carrier Form: 1 online resource (1 volume)
Also available in print.
ISBN: 9781119764007
9781119763802
Index Number: HF5681
CLC: F239.0
Contents: Employee Benefit Basics -- Accounting and Reporting Standards -- Reporting and Audit Requirements -- Audit Planning -- 401(k) and Other Defined Contribution Pension Plans (Except ESOPs) -- Defined Benefit Pension Plans -- Health and Welfare Plans -- Other Auditing Considerations -- Wrapping Up -- Illustrative Financial Statements and Disclosures for a Defined Contribution Plan With Participant-Directed and Nonparticipant-Directed Investment Programs -- Illustrative Financial Statements and Disclosures for a Defined Benefit Plan Assuming an End-of-Year and Beginning-of-Year Benefit Information Dates -- Illustrative Financial Statements and Disclosures for a Health and Welfare Plan -- Illustrative Supplemental Schedule of Assets -- Illustrative Supplemental Schedule of Reportable Transactions -- Illustrative Example of an Engagement Letter for a 401(k) Employee Benefit Plan Audit Engagement -- Small Pension Plan Audit Waiver Decision Tree -- Report Modifications Chart -- Pension Plan Audit Decision Tree -- Illustrative Supplemental Schedule of Delinquent Participant Contributions -- Employee Benefit Plans Glossary