This session will provide a basic overview of ERISA, highlighting certain key elements for plan auditors, and introduce the plan document provisions of the defined contribution case study, which is utilized for all the fundamental track sessions.
- Recall the ERISA law from an auditor's perspective
- Recognize different types of plan document designs and common plan amendments
- Identify key plan provisions of the case study to consider risk assessment and develop audit procedures
- Indicate key elements of the plan provisions using the AICPA EBPAQC's Plan Document Tool