A significant amount of information is electronically initiated, recorded, processed, or reported and information to be used as audit evidence may be available only in electronic form. During this session, we will look at different types of information commonly presented to an auditor during the audit of an employee benefit plan and identify considerations for auditors when evaluating information to be used as audit evidence.
DESIGNED FOR
Practitioners working with employee benefit plans
BENEFITS
After attending this presentation, you will be able to...
- Identify types of information obtained during employee benefit plan audits
- Recognize what constitutes audit evidence in accordance with SAS 142, Audit Evidence
- Determi
HIGHLIGHTS
The major topics covered in this course include:
- Audit evidence
- Employee benefit plans
PREREQUISITES
Knowledge of and experience with employee benefit plans
ADVANCE PREPARATION
None