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Audits of 401(k) Plans

Author/Moderator: Deloitte & Touche LLP
Publisher: AICPA
Availability: Varies by Format (See Below)
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Description

Available Formats:  Text | On-Demand | See All

401(k) plans are a popular option for employee benefit plans, so you must have the proper skills to audit these plans effectively. Every aspect of how to audit a 401(k) plan and prepare financial statements that satisfy ERISA and SEC requirements are covered in this course. Tap into ways to plan and conduct 401(k) audits more efficiently and effectively, and understand the difference between 401(k) audits and other employee benefit plan audits.

Topics Discussed:

  • Background of 401(k) audits
  • Audit planning and pre-engagement activities
  • Internal control considerations
  • Auditing the statement of net assets available for benefits
  • Auditing the statement of changes in net assets available for benefits
  • Other auditing considerations
  • The auditor’s report
  • Financial statement disclosures
  • Supplemental schedules

Learning Objectives:
When you complete this course, you will be able to:

  • Gain an understanding of the requirements for 401(k) audits as distinguished from audits of other types of employee benefit plans
  • Plan and conduct 401(k) audits more efficiently and effectively
  • Recognize new developments affecting 401(k) audits

Who Will Benefit?

  • Auditors of employee benefit plans and accountants in business and industry responsible for company benefits

Prerequisite:  None

Advanced Preparation:  None

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NASBA Field of Study: Auditing
Level: Basic
Recommended CPE Credit: Text - 8; On-Demand - 12.5
Audits of 401(k) Plans
Text , 2014
Product# 736148
Availability: In Stock
Regular:$193.75
AICPA Member:$155.00
Your Price:$193.75
Audits of 401(k) Plans
CPE On-Demand , 2014
Product# 154842
Availability: Online Access 1 Year
For registered users only
Regular:$206.25
AICPA Member:$165.00
Your Price:$206.25
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