| 000 -LEADER |
|---|
| fixed length control field |
00878nab a22001457a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230419095842.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
230419b ||||| |||| 00| 0 eng d |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Tysiac, Ken |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
EBP audits : |
| Remainder of title |
don't let your guard down |
| 264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2018 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
The article offers tips on how auditors can conduct high-quality employee benefit plan (EBP) audits in the U.S. It states that an auditor should have the competence and technical qualifications to conduct the audit in accordance with professional standards. EBP auditors should not let their familiarity with the client influence the auditor's report. Auditors should also verify that financial statement preparers rightly describe the methodologies of valuation for all investments. |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
Journal of Accountancy |
| Main entry heading |
Vol. 232 Issue July(2018), pages 34 - 40 |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |