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Auditing Employee Benefit Plans: Level II |
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This seminar provides the sophisticated knowledge you need to deal with unique accounting issues in complex plans. It will help you to understand the reporting implications of plan terminations and mergers, gain an advanced understanding of GAAP and learn how to deal with common problems. It will cover: financial statements of defined contribution, defined benefits and health and welfare plans...Form 5500—auditors' responsibilities and easy checks...plan terminations and mergers—financial statements and Form 5500 implications...limited scope audits...use of SAS 70...legislative developments...new accounting pronouncements, sample disclosures and procedures. |
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OBJECTIVE:
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EMPHASIS: |
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