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Technical

New Employee Benefit Plan Audit Risk Areas Disclosures of Offsetting Assets and Liabilities Logo aicpa

  Center for Plain English Accounting |   Free for CPEA Members |   AICPA |   17 Sep 2014 |   AICPA.org

This report discusses audit risk areas relating to disclosures of offseetting assets and liabilities with a special emphasis on plan fees.

Topics covered:
  • Employee benefit plan auditing: Technical: Defined contribution plans: Financial reporting, Foundational
  • Employee benefit plan auditing: Technical: Defined contribution plans: Financial reporting, Intermediate
  • Employee benefit plan auditing: Technical: Defined contribution plans: Financial reporting, Advanced
  • Employee benefit plan auditing: Technical: Defined benefit plans: Financial reporting, Foundational
  • Employee benefit plan auditing: Technical: Defined benefit plans: Financial reporting, Intermediate
  • Employee benefit plan auditing: Technical: Defined benefit plans: Financial reporting, Advanced

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