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Wiley Practitioner's Guide to GAAS 2023, 2nd Edition
book

Wiley Practitioner's Guide to GAAS 2023, 2nd Edition

by Joanne M. Flood
April 2023
Intermediate to advanced content levelIntermediate to advanced
1056 pages
34h 59m
English
Wiley
Content preview from Wiley Practitioner's Guide to GAAS 2023, 2nd Edition

32AU-C 703 Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA

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 now 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 ...

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Wiley Practitioner's Guide to GAAS 2022

Wiley Practitioner's Guide to GAAS 2022

Joanne M. Flood

Publisher Resources

ISBN: 9781394152704Purchase Link