April 2022
Intermediate to advanced
1056 pages
34h 59m
English
Content preview from Wiley Practitioner's Guide to GAAS 2022
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32AU-C 703 Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
- Overview
- Scope
- Objectives
- Requirements
- Engagement Acceptance
- Audit Risk Assessment and Response
- Plan Tax Status
- Prohibited Transactions
- Evaluation of Reportable Findings
- Documentation
- Communication with Management or Those Charged with Governance
- ERISA Section 103(a)(3)(C) Audit Procedures
- Written Representations
- Forming an Opinion
- Form of Opinion
- Auditor's Report for an ERISA Section 103(a)(3)(C) Audit
- Reporting on Supplemental Schedules
- ERISA-Required Supplemental Schedules
- Reporting on ERISA-Required Supplemental Schedules When Reporting under an ERISA Section 103(a)(3)(C) Audit
- AU-C 703 Illustrations
OVERVIEW
AU-C 703:
- Provides guidance on the auditor's responsibility to form an opinion on the financial statements of employee benefit plans (EBPs) subject to the Employee Retirement Income Security Act of 1974 (ERISA)
- Addresses the form and content of the auditor's report issued as a result of an audit of ERISA plan financial statements
(AU-C 703.01)
ERISA SECTION 103(A)(3)(C) AUDITS
“Limited-scope audits” are referred to as ERISA section 103(a)(3)(C) audits. ERISA section 103(a)(3)(C) permits plan management to elect to exclude from the audit certain investment information a qualified institution holds and certifies. ...
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