产品形象
ERISA第103(a)(3)(C)条审计:第2部分
员工福利计划
网络直播

ERISA第103(a)(3)(C)条审计:第2部分

Learn practical guidance and tactical implementation of audit requirements for ERISA Section 103(a)(3)(C).

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格式

网络直播

NASBA研究领域

审计

水平

中间

CPE学分

2

教练

桑迪·卡里尔,乔西·哈蒙德,黛比·史密斯

可用性

3个月

产品编号

WC3569293

 视图  
 业务 & 合作伙伴 
产品详细信息

2部分系列中的第2部分

Join us to dive deeper into the requirements for ERISA Section 103(a)(3)(C) audits. 在这个网络广播中,你将学习:

  • 与发布SAS (SAS) No . 5有关的变更提示. 136
  • The auditor's responsibilities related to the ERISA Section 103(a)(3)(C) certification
  • 和更多的!

关键的188bet亚洲真人体育下载

  • EBP审计客户接受书/约定书
  • 有关计划条文
  • 基本完整表格5500
  • 可报告的结果
  • 新的核数师报告

学习成果

  • 将AU-C 703的要求应用于ERISA第103(a)(3)(C)条审计
  • Determine considerations that should be made in identifying relevant plan provisions
  • 分析表格5500是否基本完整
  • 区分可能导致报告结果的问题

谁将受益

  • Employee benefit plan (EBP) auditors who perform ERISA Section 103(a)(3)(C) audits
更多的细节
NASBA研究领域
审计
水平
中间
先决条件
参加该系列的第1部分或SAS No . 1的基本知识. 136.
访问
这是一个数字产品. With full paid access the content will be available to you for 3个月 after purchase date.
持续时间
2小时
定价
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演讲者
桑迪载体
188bet亚洲真人体育下载网址
桑迪是德勤的董事总经理 & Touche LLP w在这里 she is the audit industry leader for the employee benefit plan practice. She currently serves on the AI188bet亚洲真人体育下载网址 Employee Benefit Plan Executive Committee and assists numerous AI188bet亚洲真人体育下载网址 Task Forces. Sandi has 25 years experience serving employee benefit plan audit 客户端s including 401(k), 11Ks, esop计划, 养老金计划, 健康 & 福利计划和多雇主计划. Sandi has an undergraduate degree from Michigan State University and an M.B.A. 韦恩州立大学.
乔西哈蒙德
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Josephine (Josie) Hammond is the National Director of Employee Benefit Plan Services for McGladrey LLP. She is responsible for tracking audit and accounting issues that impact the firm’s employee benefit plan audit practice, and she participates in the development of the firm’s positions on such proposed audit and accounting pronouncements. 乔西开发并提供专业教育材料, practice aids and tools to support the firm’s employee benefit plan practice. She consults on the application of professional standards and related firm policies in this area, 提供高级, 在ERISA问题的各个方面提供前沿指导. Josie also monitors the firm’s compliance with the American Institute of Certified Public Accountants Employee Benefit Plan Audit Quality Center membership requirements. 在加入国家专业标准小组之前, Josie was responsible for the oversight and management of the employee benefit practice of three offices in the firm’s Great Lakes Regional Professional Practice, 服务超过150个客户. She is experienced in single-employer and multi-employer plans as well as plans with a variety of funding arrangements, 包括固定收益和固定缴款养老金计划, 401 (k)计划, 健康和福利计划, 掌握信托, 103-12个投资实体. Josie’s practice has been concentrated in the employee benefit plan arena for over 20 years.
黛比史密斯
Debbie is a 合作伙伴 in Grant Thornton LLP’s national professional standards group, 专门从事员工福利计划保障. She has over 20 years of experience in auditing benefit plans and has practiced exclusively in this area for the past 13 years. Her knowledge base and years of experience allow her to effectively and efficiently oversee the execution of an audit while providing meaningful recommendations upon completion of the work. She is one of Grant Thornton LLP’s most knowledgeable specialists in employee benefit plans, and is actively involved with national office initiatives in the area of employee benefit plans, 包括内部培训项目的开发和教学. She serves as a technical resource for her firm on employee benefit plan auditing, 会计和报告问题, and is the Firm’s designated audit 合作伙伴 who has firm-wide responsibility for the quality of the Firm’s employee benefit plan audit practice. Debbie recently became a member of the executive committee of the AI188bet亚洲真人体育下载网址’s Employee Benefit Plan Audit Quality Center. Prior to that, she served three years on the AI188bet亚洲真人体育下载网址’s 员工福利计划 Expert Panel. 作为她领导员工福利计划领域的一部分, Debbie also represents Grant Thornton LLP through her active involvement in various AI188bet亚洲真人体育下载网址 committees and task forces, 包括美国注册188bet亚洲真人体育下载的审计指南修订工作组, Audit Guide Overhaul Task Force (an extensive multi-year project to re-write the AI188bet亚洲真人体育下载网址’s 员工福利计划 Audit and Accounting Guide), Audit Risk Alert Task Force and Technical Standards Subcommittee of the Professional Ethics Committee. She continues to be actively involved in numerous sub-committees of the Audit Quality Center and Expert Panel, including those responsible for addressing employee benefit plan issues related to Alternative Investments, SOP 94-4-1, FAS 157, 范围有限的审计, 保密协议, 和保险合同. Debbie is also a frequent speaker at industry conferences on employee benefit plans. She is a member of the steering committee for the December 2007 AI188bet亚洲真人体育下载网址 员工福利计划 Accounting, 审计和法规更新会议, and is the co-chairman of the AI188bet亚洲真人体育下载网址’s National Conference on 员工福利计划 in May 2008. 黛比是芝加哥西郊的本地人. 不工作时, 黛比喜欢与丈夫和四个年幼的儿子共度时光, 并参与她儿子们参与的众多活动.
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