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Audit Risk Alert - Employee Benefit Plans Industry Developments, 2019 (Paperback)
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Audit Risk Alert - Employee Benefit Plans Industry Developments, 2019 (Paperback)
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The increasing complexity of employee benefit plan auditing and
focus by the Department of Labor have resulted in significant
pressure for CPAs and firms performing EBP audits. To help CPAs
meet the challenge of performing quality audits in this unique and
complex area, the AICPA has developed this alert to assist in
identifying current sources of risk within EBP audit engagements.
Written by a task force consisting of current and former employee
benefit plan expert panel members, this alert features discussions
on new developments and issues that auditors may face in their
current audits, as well as a look at what's in the pipeline that
may affect your engagements. Updates in 2019: FASB ASU No. 2017-06,
Employee Benefit Plan Master Trust Reporting FASB ASU No. 2018-09,
Codification Improvements FASB ASU No. 2018-13, Fair Value
Measurement (Topic 820), Disclosure Framework-Changes to the
Disclosure Requirements for Fair Value Measurement
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