000 00878nab a22001457a 4500
999 _c85031
_d85031
005 20230419095842.0
008 230419b ||||| |||| 00| 0 eng d
041 _aeng
100 1 _aTysiac, Ken
_eauthor
245 _aEBP audits :
_bdon't let your guard down
264 1 _c2018
520 _aThe 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 _tJournal of Accountancy
_aVol. 232 Issue July(2018), pages 34 - 40
942 _2ddc
_cART