Auditing Financial Statements of ERISA Plans

Overview

Conducting a compliant audit.

Learn about proper audit procedures to test the line items of the statement of net assets available for benefits, including investments.

You'll also cover the audit procedures to test the activity in the statement of changes in net assets available for benefits, including participant testing.

Your new knowledge will help you conduct compliant audits of ERISA plan financial statements.

Plan investments
Gain an understanding of how to differentiate plan investment procedures based on the type of audit and risk assessment.

To do this, you'll look at ways to identify the following: