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PPC's Guide to Audits of Employee Benefit Plans

PPC's Guide to Audits of Employee Benefit Plans

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Audits of employee benefit plans differ significantly from audits of other types of entities. These audits are not only subject to peer review but are also subject to inspection by the Department of Labor (DOL), so it is important that you conduct them in accordance with generally accepted audit standards and DOL rules and regulations.

PPC’s Guide to Audits of Employee Benefit Plans provides comprehensive guidance on the nuances of auditing employee benefit plans and summarizes the DOL and IRS regulations that are relevant to you as an auditor. It also provides the following valuable tools:

  • Separate audit programs and disclosure checklists for defined benefit plans, defined contribution plans, and health and welfare benefit plans to improve your efficiency
  • Specific procedures for full- and limited-scope audits to make sure you perform only the procedures that are necessary
  • Other audit checklists and letters, such as engagement and management representation letters
  • Multiple illustrative financial statements for each type of plan
  • Numerous illustrative auditors’ reports for all of your potential reporting issues
  • Guidance on preparing and reporting on DOL required supplemental schedules
  • Procedures for initial audits

The Guide is authored by internal and external industry experts, and when necessary, our authors consult with representatives of the DOL to ensure our tools address their requirements.

  • Audits of Employee Benefit Plans
    • Chapter 1 Background Information
    • Chapter 2 ERISA and Certain Tax Requirements
    • Chapter 3 Accounting and Financial Reporting Standards for Employee Benefit Plans
    • Chapter 4 Pre-engagement Activities and Audit Planning
    • Chapter 5 Special Auditing Considerations
    • Chapter 6 Concluding the Audit
    • Chapter 7 Auditor's Reports
    • Chapter 8 Compilation and Review Engagements
    • Compilation and Review Practice Aids (EBP-CR)
    • Confirmation and Correspondence Letters (EBP-CL)
    • INDEX
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    • Firm Policies (EBP-FP)
    • Checklists and Practice Aids (EBP-CX)
    • Defined Benefit Plan Core Audit Programs (EBP-APDB)
    • Health and Welfare Benefit Plan Core Audit Programs (EBP-APHW)
  • Guide to Audits of Employee Benefit Plans: List of Substantive Changes View
  • Guide to Audits of Employee Benefit Plans Sample View