Auditing Contributions Part I

Session Date: 
May 9th, 2017 - 1:25PM2:40PM


This session will focus on the eligibility and contribution process of a defined contribution plan. Facilitators recommend bringing your laptop to this session to fully participate in the case study.

Attendees will:

  • Explore the various contribution types
  • Understand how to design audit procedures to cover the identified assertions
  • Identify testing procedures, including sampling, over payroll, remittance schedule, participant eligibility, and contributions, including rollovers
  • Determine amounts of participant and employer contributions based on the plan provisions (e.g. eligible compensation) and annual limits
  • Understand best practices in audit documentation

Field of Study:

Session Type:

Skill Level:

Speaker(s) Speaker Details Session(s)
Gwen Bryant CPA, Assurance Partner, HoganTaylor LLP, Tulsa, AR 20, 44, 52
Megan Knoblauch CPA, Partner, RubinBrown LLP, Overland Park, KS 44, 52, 101
Ryan Koch CPA, Partner, Moss Adams LLP, Campbell, CA 44, 52
Cindy Dwyer CPA, Director, Mayer Hoffman McCann, Kansas City, MO 10, 44, 52

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