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Auditing employee benefit plans / / by Josie Hammond, and Melissa Frivold
Auditing employee benefit plans / / by Josie Hammond, and Melissa Frivold
Pubbl/distr/stampa Durham, N.C., : Association of International Certified Professional Accountants
Descrizione fisica 1 online resource (435 pages)
Disciplina 657.75
Soggetto topico Employee fringe benefits -- United States -- Auditing
ISBN 1-119-76398-3
1-119-76400-9
1-119-76399-1
Classificazione 657.75
366.36
336.97
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione und
Nota di contenuto Employee Benefit Basics -- Accounting and Reporting Standards -- Reporting and Audit Requirements -- Audit Planning -- 401(k) and Other Defined Contribution Pension Plans (Except ESOPs) -- Defined Benefit Pension Plans -- Health and Welfare Plans -- Other Auditing Considerations -- Wrapping Up -- Illustrative Financial Statements and Disclosures for a Defined Contribution Plan With Participant-Directed and Nonparticipant-Directed Investment Programs -- Illustrative Financial Statements and Disclosures for a Defined Benefit Plan Assuming an End-of-Year and Beginning-of-Year Benefit Information Dates -- Illustrative Financial Statements and Disclosures for a Health and Welfare Plan -- Illustrative Supplemental Schedule of Assets -- Illustrative Supplemental Schedule of Reportable Transactions -- Illustrative Example of an Engagement Letter for a 401(k) Employee Benefit Plan Audit Engagement -- Small Pension Plan Audit Waiver Decision Tree -- Report Modifications Chart -- Pension Plan Audit Decision Tree -- Illustrative Supplemental Schedule of Delinquent Participant Contributions -- Employee Benefit Plans Glossary.
Record Nr. UNINA-9910677806303321
Durham, N.C., : Association of International Certified Professional Accountants
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Eemployee benefit plans industry developments : strengthening audit integrity, safeguarding financial reporting . 2019/ / AICPA & CIMA
Eemployee benefit plans industry developments : strengthening audit integrity, safeguarding financial reporting . 2019/ / AICPA & CIMA
Pubbl/distr/stampa [Hoboken, N.J.], : Wiley, c2019
Descrizione fisica 1 online resource (53 pages)
Disciplina 658.325
Collana Audit risk alert
Soggetto topico Employee fringe benefits -- United States -- Accounting
Employee fringe benefits -- United States -- Auditing
ISBN 1-119-63083-5
1-119-63085-1
Classificazione 366.36
336.9
657.75
331.25/5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione und
Record Nr. UNINA-9910830501703321
[Hoboken, N.J.], : Wiley, c2019
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Employee benefit plans industry developments : strengthening audit integrity, safeguarding financial reporting . 2019/ / AICPA & CIMA
Employee benefit plans industry developments : strengthening audit integrity, safeguarding financial reporting . 2019/ / AICPA & CIMA
Pubbl/distr/stampa [Hoboken, N.J.], : Wiley, c2019
Descrizione fisica 1 online resource (53 pages)
Disciplina 658.325
Collana Audit risk alert
Soggetto topico Employee fringe benefits -- United States -- Accounting
Employee fringe benefits -- United States -- Auditing
ISBN 9781119630838
1119630835
9781119630852
1119630851
Classificazione 366.36
336.9
657.75
331.25/5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione und
Record Nr. UNINA-9910877419503321
[Hoboken, N.J.], : Wiley, c2019
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui