图书简介

1 Introduction and Background .01-.37 Introduction .01-.07 Background .08-.12 Financial Accounting and Reporting for ERISA Plans .13-.21 Audit Requirements .22-.24 Operation and Administration .25-.34 Accounting Records .35-.37 2 Planning and General Auditing Considerations .01-.142 Overview .01-.10 Quality Control Standards, Including Client Acceptance and Continuance and Engagement Quality Control Reviews .11-.18 Audit Scope .19-.38 Engagement Letter .39-.43 Audit Planning .44-.62 Audit Risk .63 Transactions Processed by Service Organizations .64 Using the Work of a Specialist .65-.94 Related-Party and Party in Interest Transactions .95-.116 Audit Considerations 106-.116 Consideration of Laws and Regulations and Prohibited Transactions .117-.128 Accounting Estimates .129-.130 Going Concern Considerations .131-.133 Initial Audits of the Plan .134-.142 3 Audit Risk Assessment .01-.71 Overview .01 Audit Risk .02-.06 Planning Materiality .07-.11 Understanding the Entity and Its Environment, Including Its Internal Control .12-.29 Risks Assessment and the Design of Further Audit Procedures .30-.49 Evaluation of Misstatements Identified During the Audit .50-.53 Audit Documentation .54-.55 Consideration of Fraud .56-.71 4 Internal Control .01-.28 Using a Service Organization and Related Audit Considerations .11-.28 5 Defined Contribution Retirement Plans Including Employee Stock Ownership Plans .01-.801 5A Defined Contribution Retirement Plans .01-[.399] Introduction and Background .01-.05 Administration and Operation of a DC Plan .06-.08 Accounting, Reporting, and Auditing DC Plans .09-.10 Financial Statements .11-.12 Net Assets Available for Benefits .13-.67 Changes in Net Assets Available for Benefits .68-.76 Financial Statement Disclosures .77-.96 403(b) Plans or Arrangements .97-.100 Plan Transfers (Plan Mergers, Spin-Offs, and Other Transfers) .101-.105 Going Concern .106 Terminating Plans (Full and Partial) .107-.114 Changes in Service Providers .115-[.199] Auditing Considerations for DC Plans .200-[.399] 5B Employee Stock Ownership Plans .400-[.799] Introduction and Background .400-.421 Administration and Operation of an ESOP .422-.423 Regulatory Reporting Requirements .424 Accounting, Reporting, and Auditing ESOPs .425-.426 Financial Statements .427-.429 Net Assets Available for Benefits .430-.461 Changes in Net Assets Available for Benefits .462-.473 Financial Statement Disclosures .474-.492 Plan Transfers (Plan Mergers, Spin-Offs, and Other Transfers) .493 Going Concern .494 Terminating Plans (Full and Partial) .495-.501 Changes in Service Organization .502-[.599] Auditing Considerations for ESOPs .600-[.799] Appendix A-Defined Contribution Retirement Plans .800 Appendix B-Regulations, Administration, and Operation of an ESOP .801 6 Defined Benefit Pension Plans .01-.207 Introduction and Background .01-.04 Administration and Operation of a DB Plan .05-.07 Accounting, Reporting, and Auditing DB Plans .08-.11 Financial Statements .12-.15 Net Assets Available for Benefits .16-.71 Changes in Net Assets Available for Benefits .72-.78 Accumulated Plan Benefits .79-.93 Changes in Accumulated Plan Benefits .94 Financial Statement Disclosures .95-.116 Plan Transfers (Plan Mergers, Spin-Offs, and Other Transfers) .117-.122 Going Concern .123 Terminating Plans (Full or Partial) and Frozen Plans .124-.135 Changes in Service Providers .136 Auditing Considerations for DB Plans .137-.207 7 Health and Welfare Benefit Plans .01-.240 Introduction and Scope .01-.11 Background .12-.17 Health and Welfare Arrangements .18-.25 Financial Statements .26-.31 Net Assets Available for Benefits .32-.77 Changes in Net Assets Available for Benefits .78-.90 Benefit Obligations .91-.127 Changes in Benefit Obligations .128-.129 Financial Statement Disclosures .130-.147 Plan Transfers (Plan Mergers, Spin-Offs, and Other Transfers) .148-.149 Going Concern .150 Terminating Plans .151-.160 Terminating Trusts .161-.162 Tax Considerations .163-.168 Changes in Service Providers .169 Auditing Considerations for H&W Plans .170-.237 Appendix A-The Annual Health Care Process .238 Appendix B-Examples of Health and Welfare Arrangements .239 Appendix C-Risk Assessment and Internal Control Considerations-Claim Payments .240 8 Investments .01-.172 Introduction .01-.02 Background .03-.14 Valuation of Investments .15-.16 Fair Value Measurement .17-.35 Accounting and Disclosure for Investments .36-.38 RICs (Mutual Funds) .39 Investments in CCTs .40-.42 Master Trust Arrangements .43-.46 Other Investments .47-.50 Contracts with Insurance Entities .51-.66 Derivatives and Hedging Activities .67-.77 Securities Lending Arrangements .78-.82 Financial Statement Disclosures .83-.94 Auditing Considerations for Investments .95-.172 Audit Procedures for Certain Plan Investments .128-.161 Investments in Securities That Are Valued Based on the Investee’s Financial Results .162-.164 Limited-Scope Auditing Procedures .165-.172 9 Plan Tax Status .01-.31 Nondiscrimination and Other Operating Tests for Plan Qualification .12-.14 Unrelated Business Taxable Income .15-.20 Income Taxes .21-.25 Auditing Considerations .26-.31 10 Concluding the Audit and Other Auditing Considerations .01-.40 The Form 5500 .03-.08 Commitments and Contingencies .09-.13 Subsequent Events .14 Evaluating the Risk of Material Misstatement Due to Fraud at or Near the End of the Audit .15 Plan Representations .16-.22 Communications with Those Charged With Governance .23-.35 Communicating Internal Control Related Matters Identified in an Audit .36-.39 DOL Access to Auditors’ Working Papers .40 11 The Auditor’s Report .01-.91 What This Chapter Provides .03-.05 Background .06-.17 Supplemental Schedules Relating to ERISA and DOL Regulations (Full-Scope Audits for Nonissuers) .18-.24 Unmodified Opinions-Defined Contribution Retirement Plans .25-.34 Unmodified Opinions-Defined Benefit Pension Plans .35-.36 Unmodified Opinion-Health and Welfare Benefit Plans .37 Unmodified Opinion-Reporting on the Financial Statements of a Trust .38-.39 Unmodified Opinion-Form 11-K Filings with the SEC .40-.45 Full-Scope Audits-Unmodified Opinions on the Financial Statements with Modifications to the Report on Supplementary Information .46-.52 Prohibited Transactions .53-.56 Limited-Scope Audits Under DOL Regulations .57-.71 Change in Trustee .72 Reporting on Supplemental Schedules in a Limited-Scope Audit .73-.76 Standard Limited-Scope Audit Reports with Modifications to the Report on Supplemental Schedules .77-.79 Other Scope Limitations .80 Accumulated Plan Benefits-GAAP Departures and Changes in Accounting Estimates .81-.83 Terminating Plans .84-.85 Substantial Doubt With Respect to Going Concern .86-.87 Initial Audits of Plans .88 Prior Period Financial Statements Not Audited .89-.91 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 The New Leases Standard: FASB ASC 842 I Overview of Statements on Quality Control Standards J Schedule of Changes Made to the Text from the Previous Edition Glossary Index of Pronouncements and Other Technical Guidance Subject Index

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