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PLAN AUDITS: Audit 101: A Guide to Employee Benefit Plan Audits-Per the Department of Labor-Auditor Communications
Journal of pension benefits, 2016-04, Vol.23 (3), p.35
[Peer Reviewed Journal]
Copyright Aspen Publishers, Inc. Spring 2016 ;ISSN: 1069-4064
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Title:
PLAN AUDITS: Audit 101: A Guide to Employee Benefit Plan Audits-Per the Department of Labor-Auditor Communications
Author:
Etheridge, Christopher E
Subjects:
Audit committees
;
Auditors
;
Audits
;
Communication
;
Compliance
;
Employee benefits
Is Part Of:
Journal of pension benefits, 2016-04, Vol.23 (3), p.35
Description:
Plan auditors communicate in both written and oral formats to clients at different times throughout the year. We will discuss these communications in this and a later column in order to assist plan sponsors, plan administrators, trustees, audit committees, employee benefit plan committees, administrative committees, and investment committees to better understand the communications they may receive from their plan auditors. In this column we will focus on the compliance-related communications that auditors must obtain or provide to perform and complete the audit of a plan's financial statements, which include the engagement letter, management representation letter, and communication with those charged with governance. In a later column we will discuss communications about internal control matters identified in an audit.
Publisher:
New York: Aspen Publishers, Inc
Language:
English
Identifier:
ISSN: 1069-4064
Source:
AUTh Library subscriptions: ProQuest Central
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