Employee Benefit Plans Audit Documentation

Overview

Explore the critical role of the nonprofit sector in shaping public policy (and why elections matter!). This session will cover the power and purpose of nonprofits. Current federal issues such as donor disclosure rules, the Johnson Amendment, and Donor Advised Funds (DAFs) will be addressed. Learn about key developments in Sacramento, and legislation that affects nonprofits in the current 2023-2024 session. We’ll also discuss how nonprofits can engage in policy-making to drive positive change and address pressing issues. This session was recorded on May 30, 2024 at the 2024 Not-for-Profit Conference.

Highlights

• General Standards for Audit Documentation
• Key Audit Elements: Independence and Planning
• Addressing Risks, Fraud, and Related Parties

Prerequisites

Basic knowledge of accounting and auditing and experience with employee benefit plan audits.

Objectives

• Understand the professional standards related to audit documentation.
• Recall documentation standards for a variety of audit areas not related to specific accounts.
• Have sufficient knowledge to evaluate the adequacy of the documentation on the employee benefit plan audits for which you participate.

Preparation

None.

Notice

This is a self-study/on demand course offered by a 3rd party vendor and will NOT be accessible in the My Upcoming CPE section of the ISCPA website. Course access information will be emailed directly to you by CalCPA. The course expires one year from the purchase date. Format = Online Self-Study.