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DTSTAMP:20260617T210725Z
DTSTART:20261110T150000Z
DTEND:20261110T190000Z
SUMMARY: Auditing Financial Statements of ERISA Plans
DESCRIPTION: 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:

Types and classifications of common plan investments
The audit procedures required for investment activity\, contributions and withdrawals at the participant level

Other audit considerations

You'll also explore other audit considerations\, including:
GAAP requirements for presentation and disclosure of employee benefit plan financial statements
Procedures to determine the plan's tax status
Related parties\, parties in interest and prohibited transactions
Additional procedures related to Form 5500\n  
CLASS:PUBLIC
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