The “Employee Benefit Plan Audit Engagement Checklist” reflects AICPA Audit and Accounting Guide Employee Benefit Plans updated as of August 1, 2022, and the integration of requirements of AU-C section 703, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA, making it an essential tool for reviewers of audits of employee benefit plans.
This checklist was developed for use by reviewers of audits of employee benefit plans. It should be used in conjunction