Advanced Auditing for Employee Benefit Plans
This interactive CPE course will help to enhance your competencies related to employee benefit plan audits. It contains mock audit case studies and advanced learning exercises related to planning, performing, and evaluating defined contribution, defined benefit, and health and welfare plan audits.
Format
Online
NASBA Field of Study
Auditing
Level
Advanced
CPE Credits
17.5
Author(s)
Melissa G. Critcher, JulieAnn C. Verrekia, Alice Evans
Availability
1 year
- Formulate key concepts and skills to build upon a solid audit foundation specifically related to employee benefit plans, including defined contribution retirement plans (DC plans), defined benefit pension plans (DB plans), and health and welfare plans (H&W plans.)
- Evaluate advanced plan-specific audit circumstances.
- Interpret advanced EBP audit concepts through a mock plan-specific audit.
- Interpret regulatory requirements and professional standards related to engagement acceptance, planning, and quality control for employee benefit plan audits.
- Assess the control environment of employee benefit plans, including the portion of the control environment at a service organization, through analytics, inquiry, and observation.
- Assess presentation and disclosure requirements in accordance with GAAP for employee benefit plans.
- DC, DB, and H&W plan advanced overview
- Planning and general audit considerations
- Risk assessment and internal control
- Audit area considerations
- Other defined contribution retirement plan considerations
- Financial statements and disclosures
- The auditor’s report
- Concluding the audit and other auditing situations
Enhance your knowledge of defined contribution, defined benefit, and health and welfare plans. This new online self-study CPE course covers many of the same competencies found on the advanced employee benefit plans audit certificate exams. To learn more, visit the Employee Benefit Plans Audit Certificate Programs website for more information on the certificates and additional learning options.
Through a series of interactive case studies and advanced learning exercises, this CPE course will help you to grow your expertise in defined contribution, defined benefit, and health and welfare plan types. Developed for experienced EBP plan auditors, the course will take you through mock audit exercises in which you will follow a “client” through each phase of an employee benefit plan audit engagement. You have the flexibility to focus on the plan type of your choice or all three. Evaluate and interpret employee benefit plan-specific audit circumstances in the areas of planning and risk assessment, reviewing draft financial statements, and writing the auditor’s report.
This course includes the following modules (also available for individual purchase):
- Client Acceptance or Continuation
- Engagement Planning - The Client Environment
- Engagement Planning - Client Events, Risk, and the Engagement Objectives and Scope
- Engagement Planning: Roles and Responsibilities
- Engagement Planning: Engagement Risk
- Identification and Collection of Information
- Internal Control Evaluation and Sampling
- Analysis, Evaluation, and Testing
- Concluding the Engagement
Take your competency to the next level by completing the exam. Bundle this online course with the:
- Advanced Defined Contribution Plans Audit Certificate Exam
- Advanced Defined Benefit Plans Audit Certificate Exam
- Advanced Health and Welfare Plans Audit Certificate Exam
Looking for group pricing?
We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org
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