Auditing employee benefit plans /
Saved in:
Main Authors: | |
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Corporate Authors: | |
Group Author: | |
Published: |
John Wiley & Sons, Inc,
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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 |