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Audit and Accounting Guide

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Table of Contents

1 Introduction and Background .01-.37 2 Planning and General Auditing Considerations .01-.141 2 Planning and General Auditing Considerations continued Using the Work of a Specialist .65-.94 3 Audit Risk Assessment .01-.71 4 Internal Control .01-.28 5 Defined Contribution Retirement Plans Including Employee Stock Ownership Plans .01-.801 5A Defined Contribution Retirement Plans .01-.399 5A Defined Contribution Retirement Plans continued Determining Audit Strategy .204-.207 5B Employee Stock Ownership Plans .400-.801 5B Employee Stock Ownership Plans continued Cash Balances .437 5B Employee Stock Ownership Plans continued Plan Expenses .663 6 Defined Benefit Pension Plans .01-.200 6 Defined Benefit Pension Plans continued Other Receivables .165-.167 7 Health and Welfare Benefit Plans .01-.242 7 Health and Welfare Benefit Plans continued Postretirement Benefit Obligations .111-.124 8 Investments .01-.173 8 Investments continued The Investment Manager or Adviser .09 8 Investments continued Audit Procedures for Certain Plan Investments .129-.162 9 Plan Tax Status .01-.30 10 Concluding the Audit and Other Auditing Considerations .01-.40 11 The Auditor's Report .01-.90 11 The Auditor's Report continued 401(k) Plan (U.SGAAP) .25 11 The Auditor's Report continued Omitted Schedule Required Under DOL Regulations in a Limited-Scope Engagement .78 Appendix A ERISA and Related Regulations B Examples of Controls C Illustrations of Financial Statements: Defined Contribution Retirement Plans D Illustrations of Financial Statements: Employee Stock Ownership Plans E Illustrations of Financial Statements: Defined Benefit Pension Plans F Illustrations of Financial Statements: Health and Welfare Benefit Plans G Consideration of Fraud in a Financial Statement Audit H Guidance Updates I Schedule of Changes Made to the Text From the Previous Edition Glossary Index of Pronouncements and Other Technical Guidance Subject Index

About the Author

Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession's technical and ethical standards. The AICPA's founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.

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