Designed to bridge the gaps between the “what, why and how” to satisfy your auditor responsibilities in accordance with new auditing standards, including SAS No. 136, as amended, and give you confidence when issuing your audit reports, or when others are evaluating your work.
Important Note: The 2020 edition has been updated to reflect implementation Statement on Auditing Standards No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA, as amended (codified in AU-C section 703) and other new auditing standards issued in 2019, as applicable. For EBP audit engagements that are not early implementing these new auditing standards, the audit guidance in the 2019 edition continues to apply. We continue to offer the 2019 edition in all formats.
Whether you're a new or seasoned EBP auditor, you want your name to be on work you can be proud of. This guide is your ideal roadmap to a quality audit, giving you authoritative guidance, practical tips and illustrative examples to help you at each stage of the audit.
Designed to bridge the gaps between the what, why and how to satisfy your auditor responsibilities in accordance with significant new auditing standards, this guide gives you confidence when issuing your audit reports, or when others are evaluating your work.
In the spotlight — SAS No. 136, as amended and codified in new AU-C Section 703:
Updates in the 2020 edition
Get even more value with the Employee Benefit Plans: Audit & Accounting Set. This convenient bundle gives you access to the full range of Employee Benefit Plan content offered by the AICPA all in one convenient subscription. This online bundle includes how-to advice and authoritative guidance, valuable discussion, best practices, and much more. Follow the link above for more details.
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