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Summary of Key Plan Document Provisions Relevant to a Defined Contribution Retirement Plan Audit Logo aicpa

  EBPAQC |   Free for EBPAQC members |   Jan 2016 |

This tool will help in understanding the plan entity and in designing substantive audit tests in various audit areas by summarizing key plan provisions that may be relevant to the plan audit.

Topics covered:
  • Employee benefit plan auditing: Technical: Defined contribution plans, Intermediate