Understanding and Auditing Investments

Session Date: 
May 9th, 2017 - 11:10AM12:25PM


This session will focus on investments held by a defined contribution plan. Facilitators recommend bringing your laptop to this session to fully participate in the case study.

Attendee will:

  • Identify the key characteristics of various investments commonly held by the plan, including insurance products, common/collective trust funds, pooled separate accounts, mutual funds, and self-directed brokerage accounts.
  • Understand how to design audit procedures to cover the identified assertions Identify testing procedures, including sampling, over investments and investment income Best practices in audit documentation

Field of Study:

Session Type:

Skill Level:

Speaker(s) Speaker Details Session(s)
Chip Harris CPA, Partner, RubinBrown LLP, Overland Park, KS 36, 55, 75
Denise Gueli CPA, Partner, Bonadio & Co. LLP, CPA's, Amherst, NY 36, 71

Field of Study Legend

Behavioral Ethics
Business Management & Organization
Personal Development
Specialized Knowledge

Skill Levels Legend

L1 - Level 1
L2 - Level 2
L* - Level 1 & Level 2