EBP1941. Investments Commonly Used in Employee Benefit Plans

Track: 
Audit Fundamentals
Field of Study: 
Auditing
CPE Credit: 
1.5
Knowledge Level: 
Basic
Advanced Preparation: 
None

Tuesday, May 7, 2019
 
1:30PM-2:45PM

This session provides an overview of investments commonly held by defined contribution plans and focuses on investment testing and disclosures relevant to the fundamentals track case study.

Learning Objectives:

  • Identify the key characteristics of various investments commonly held in plans, including insurance products, common/collective trust funds, pooled separate accounts, mutual funds, and self-directed brokerage accounts.
  • Recall the risk assessment of relevant assertions and the planned audit procedures of the case study
  • Select sampling and testing procedures utilizing examples from the fundamentals track case study for investments and investment income
  • Recognize unique financial reporting requirements for investments


SESSION SPEAKER(S)

Managing Member | Metz & Associates PLLC
CPA
Partner | Moss Adams LLP