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Auditing the Statement of Social Insurance - SOP 04-1

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This Statement of Position (SOP) provides guidance to auditors in auditing the statement of social insurance for the following social insurance programs:

  • Old-Age Survivors and Disability Insurance (OASDI or Social Security)
  • Medicare (Hospital Insurance [HI] and Medicare Supplementary Medical Insurance [SMI])
  • Railroad Retirement benefits
  • Black Lung benefits

As permitted by Statement on Auditing Standards (SAS) No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol. 1, AU sec. 543, "Part of Audit Performed by Other Independent Auditors"), as amended, a principal auditor may fulfill the requirements of this SOP by using work that other independent auditors have performed in conformity with the provisions of this SOP.

Paperback 2004
Product# 014941
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