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Knowledge-Based Audits of Employee Benefit Plans (w/CD-ROM) 2008

Knowledge-Based Audits of Employee Benefit Plans (w/CD-ROM) 2008

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Описание
The eight new risk assessment standards issued by the AICPA, which are effective for audits of financial statements for periods beginning on or after December 15, 2006 and therefore take effect for audit filings after December 31, 2007, demand that auditors of health care entities depart from the prevalent checklist-oriented approach. The new standards place a premium on auditor judgment in the assessment of and response to risk, requiring auditors to address and evaluate materiality more thoroughly; know more about their audit clients; understand their clients' internal controls better than before; conduct a more vigorous risk assessment; and to document their approach and findings. Knowledge-Based Audits of Employee Benefit Plans is designed to help auditors efficiently and effectively perform financial statement audits of employee benefit plans in accordance with auditing standards generally accepted in the United States of America (GAAS). The KBA methodology for employee benefit plans uses a set of integrated procedures, from pre-engagement all the way through evaluating and reporting. The results from each audit stage feed into a Communications Hub, which enables team members to easily view summaries of significant matters, risks, and findings discovered in the audit. This design ensures that important information about an organization's plan is not overlooked. Knowledge-Based Audits of Employee Benefit Plans includes a back-of-the-book CD-ROM that contains all of the necessary workpapers including: KBA documents, which contain steps and procedures required by GAAS; Audit Programs that guide the auditor through related steps and procedures; Practice Aids that help the auditor complete steps or processes outlined in other documents; Correspondence document templates for engagement letters and confirmation requests; and Auditor s Reports document templates for a variety of sample auditor s opinions on audited financial statements.