{"product_id":"audits-of-401k-plans-second-edition-9781119722038","title":"Audits of 401k Plans Second Edition","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eThe most hands-on and authoritative guide to conducting 401(k) plan audits  In the newly revised second edition of Audits of 401(k) Plans, a team of expert authors from the renowned ???Big Four??? firm Deloitte and Touche delivers an essential and practical guide for auditors engaged in the 401(k) plan audits. Readers will learn to move effectively and efficiently through audits of these popular employee benefit plans and gather strategies and techniques compliant with the Employee Retirement Income Security Act (ERISA) and SEC rules.  This latest edition provides the latest updates to FASB Accounting Standards, SEC regulations, and regulatory changes under all relevant legislation. It???s an indispensable handbook for practicing auditors who seek to responsibly discharge their duties in 401(k) audits.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003cb\u003eChapter 1 1-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction and Background 1-1\u003c\/p\u003e \u003cp\u003eBackground information 1-3\u003c\/p\u003e \u003cp\u003eOperation and administration 1-6\u003c\/p\u003e \u003cp\u003eAccounting records 1-8\u003c\/p\u003e \u003cp\u003eReporting standards 1-10\u003c\/p\u003e \u003cp\u003eGovernmental regulations 1-11\u003c\/p\u003e \u003cp\u003eAudit requirements 1-12\u003c\/p\u003e \u003cp\u003eReporting and disclosure requirements under ERISA 1-16\u003c\/p\u003e \u003cp\u003eSEC Form 11-K filing requirements 1-17\u003c\/p\u003e \u003cp\u003eERISA limited-scope audits 1-19\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2 2-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003ePlanning 2-1\u003c\/p\u003e \u003cp\u003ePre-engagement activities 2-3\u003c\/p\u003e \u003cp\u003eAudit planning 2-6\u003c\/p\u003e \u003cp\u003eCommunication and coordination 2-10\u003c\/p\u003e \u003cp\u003eUnderstanding the plan and its environment, including its internal control 2-11\u003c\/p\u003e \u003cp\u003eAudit documentation 2-13\u003c\/p\u003e \u003cp\u003ePreliminary analytical review procedures 2-14\u003c\/p\u003e \u003cp\u003eAudit risk factors 2-15\u003c\/p\u003e \u003cp\u003eInternal control structure 2-21\u003c\/p\u003e \u003cp\u003eConsideration of fraud 2-22\u003c\/p\u003e \u003cp\u003ePlan’s use of third-party service organizations 2-29\u003c\/p\u003e \u003cp\u003eParty in interest transactions 2-30\u003c\/p\u003e \u003cp\u003ePlan’s use of voice response or internet recordkeeping system 2-32\u003c\/p\u003e \u003cp\u003eAccounting estimates 2-33\u003c\/p\u003e \u003cp\u003eGoing concern considerations 2-34\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3 3-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eInternal Control Structure 3-1\u003c\/p\u003e \u003cp\u003eUnderstanding internal control 3-4\u003c\/p\u003e \u003cp\u003eThe components of internal control 3-6\u003c\/p\u003e \u003cp\u003eAcquiring knowledge of the controls 3-9\u003c\/p\u003e \u003cp\u003eAssessing control risk 3-10\u003c\/p\u003e \u003cp\u003ePlan’s use of third-party service organizations 3-11\u003c\/p\u003e \u003cp\u003ePlan’s use of voice response and internet-based recordkeeping systems 3-16\u003c\/p\u003e \u003cp\u003eDocumentation 3-17\u003c\/p\u003e \u003cp\u003eCommunicating control deficiencies 3-18\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4 4-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAuditing the Statement of Net Assets Available for Benefits 4-1\u003c\/p\u003e \u003cp\u003eAccounting guidance 4-3\u003c\/p\u003e \u003cp\u003eListing of investments 4-4\u003c\/p\u003e \u003cp\u003eValuation of investments 4-5\u003c\/p\u003e \u003cp\u003eInvestment options 4-6\u003c\/p\u003e \u003cp\u003eAudit objectives 4-8\u003c\/p\u003e \u003cp\u003eAudit procedures 4-9\u003c\/p\u003e \u003cp\u003eInvestments in master trusts and similar vehicles 4-11\u003c\/p\u003e \u003cp\u003eInvestments in registered investment companies (mutual funds) and common or commingled trust funds 4-13\u003c\/p\u003e \u003cp\u003eInvestments with insurance companies 4-15\u003c\/p\u003e \u003cp\u003eDirect filing entities (DFE) 4-20\u003c\/p\u003e \u003cp\u003eOther investments 4-21\u003c\/p\u003e \u003cp\u003eERISA limited-scope auditing procedures 4-24\u003c\/p\u003e \u003cp\u003eContributions receivable 4-26\u003c\/p\u003e \u003cp\u003eNotes receivable from participants receivable 4-27\u003c\/p\u003e \u003cp\u003eCash balances 4-29\u003c\/p\u003e \u003cp\u003eOther assets 4-30\u003c\/p\u003e \u003cp\u003eAccrued liabilities 4-31\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5 5-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAuditing the Statement of Changes in Net Assets Available for Benefits 5-1\u003c\/p\u003e \u003cp\u003eInvestment income 5-3\u003c\/p\u003e \u003cp\u003eERISA limited-scope audit 5-7\u003c\/p\u003e \u003cp\u003eInvestment expenses 5-8\u003c\/p\u003e \u003cp\u003eContributions from employers 5-9\u003c\/p\u003e \u003cp\u003eIndividual participant accounts 5-12\u003c\/p\u003e \u003cp\u003eParticipant eligibility 5-17\u003c\/p\u003e \u003cp\u003eContributions from other identified sources 5-18\u003c\/p\u003e \u003cp\u003eWithdrawals 5-19\u003c\/p\u003e \u003cp\u003eLoans 5-20\u003c\/p\u003e \u003cp\u003eAdministrative expenses 5-22\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6 6-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eOther Auditing Considerations 6-1\u003c\/p\u003e \u003cp\u003ePlan tax status 6-2\u003c\/p\u003e \u003cp\u003eTesting for discrimination 6-7\u003c\/p\u003e \u003cp\u003eConsequences of violations 6-8\u003c\/p\u003e \u003cp\u003eFailure to pass nondiscrimination tests 6-9\u003c\/p\u003e \u003cp\u003eCommitments and contingencies 6-10\u003c\/p\u003e \u003cp\u003eSubsequent events 6-12\u003c\/p\u003e \u003cp\u003eRepresentations from plan management 6-14\u003c\/p\u003e \u003cp\u003eIllustrative attachment to management representation letter 6-18\u003c\/p\u003e \u003cp\u003eForm 5500 and supplemental schedules 6-21\u003c\/p\u003e \u003cp\u003eInformation for supplemental schedules from trustee or custodian 6-28\u003c\/p\u003e \u003cp\u003eTerminating plans 6-32\u003c\/p\u003e \u003cp\u003ePlan mergers 6-35\u003c\/p\u003e \u003cp\u003eParty in interest transactions 6-36\u003c\/p\u003e \u003cp\u003eInitial audit of the 401(k) plan 6-41\u003c\/p\u003e \u003cp\u003eForm 11-K: The Sarbanes-Oxley Act of 2002 6-44\u003c\/p\u003e \u003cp\u003eCommunication with those charged with governance 6-47\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7 7-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Auditor’s Report and Financial Statement Disclosures 7-1\u003c\/p\u003e \u003cp\u003eThe auditor’s report 7-4\u003c\/p\u003e \u003cp\u003eStandard report 7-7\u003c\/p\u003e \u003cp\u003eAdditional communications: Emphasis-of-matter and other-matter paragraphs 7-10\u003c\/p\u003e \u003cp\u003eModified reports 7-12\u003c\/p\u003e \u003cp\u003eNon-GAAP basis financial statements 7-14\u003c\/p\u003e \u003cp\u003eReports filed pursuant to the SEC Form 11-K 7-16\u003c\/p\u003e \u003cp\u003eERISA limited-scope reports 7-21\u003c\/p\u003e \u003cp\u003eFinancial statement disclosures 7-24\u003c\/p\u003e \u003cp\u003eAppendix A A-1\u003c\/p\u003e \u003cp\u003eERISA and Related Regulations A-1\u003c\/p\u003e \u003cp\u003eAppendix A A-3\u003c\/p\u003e \u003cp\u003eGlossary Glossary 1\u003c\/p\u003e \u003cp\u003eIndex Index 1\u003c\/p\u003e \u003cp\u003eSolutions Solutions 1\u003c\/p\u003e \u003cp\u003eChapter 1 Solutions 1\u003c\/p\u003e \u003cp\u003eChapter 2 Solutions 4\u003c\/p\u003e \u003cp\u003eChapter 3 Solutions 6\u003c\/p\u003e \u003cp\u003eChapter 4 Solutions 8\u003c\/p\u003e \u003cp\u003eChapter 5 Solutions 10\u003c\/p\u003e \u003cp\u003eChapter 6 Solutions 12\u003c\/p\u003e \u003cp\u003eChapter 7 Solutions 17\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":49528862409047,"sku":"9781119722038","price":95.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781119722038.jpg?v=1731873318","url":"https:\/\/bookcurl.com\/products\/audits-of-401k-plans-second-edition-9781119722038","provider":"Book Curl","version":"1.0","type":"link"}