The AICPA has issued Technical Questions and Answers (TQA) 6933.13 to .17 to provide nonauthoritative guidance relating to the consideration of paragraph .20 of AU-C section 703, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA, in AICPA Professional Standards. Paragraph .20 requires the auditor to consider relevant plan provisions that affect the risk of material misstatement at the relevant assertion level for classes of transactions, account balances, and disclosures when the
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TQA Section 6933.13 to .17
Apr 12, 2023 · 145.8 KB Download
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Download the TQA 6933.13 − .17 full questions and answers
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