Audit evidence in an employee benefit plan primer
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Audit evidence in an employee benefit plan primer

Mar 01, 2023 · 159.5 KB Download

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This Employee Benefit Plan Audit Quality Center (EBPAQC) primer was developed to assist members in understanding the types of information that may be available to employee benefit plan auditors.

This primer provides a basic overview of AU-C section 500, addressing:

Terms and definitions

  • Forms and sources of information in an EBP audit

  • Evaluating audit evidence, including its relevance and reliability and the controls over information to be used as audit evidence

  • Audit evidence by audit area

  • References to other helpful

Download the Audit evidence in an employee benefit plan primer

File name: 92317096-audit-evidence-in-an-ebp-primer.pdf

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