Documenting Your EBP Audit: What You Need to Know (Self-Study)

Code: JI165841

Date Valid for one year from purchase date
Format Self-Study (On-Demand)
CPE credits CPE 9.0
of study
Auditing - Technical (9.0)
Standard member fee $129.00
checkmarkStandard nonmember fee $169.00

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Are you ready to be challenged in new ways and think holistically about your level of audit documentation? Employee benefit plan audits are unique as there are major deficiencies in documentation. The performance of audit procedures involves testing items that are not typically assessed in audits of other types of entities. Even experienced auditors may find it difficult to ascertain exactly what documentation is sufficient.

Authored by a former employee benefit plan expert panel member who performs peer reviews, this CPE course covers how to document your EBP audit. The first of its kind, this course tackles the most common areas in EBP audits where detailed documentation is critical to supporting the audit conclusions.

Who should take this program?

Auditors of employee benefit plans

Major subjects

  • Audit planning
  • Documenation best practices for the statement of net assets available for benefits
  • Key audit areas in the statement of changes in net assets available for benefits
  • Participant data and participant accounts
  • Initial audits, plan mergers, and other issues

Learning objective(s)

  • Recognize areas in employee benefit plan audits which commonly lead to documentation deficiencies.
  • Recall the AICPA professional standards that address audit documentation.
  • Identify barriers and challenges to sufficient audit documentation at your firm.
  • Recall the practical aspects of unique EBP audit planning procedures.
  • Recall how to document risk assessment in an EBP audit.
  • Recognize effective documentation of system narratives and walkthroughs.
  • Recall documentation concepts for participant notes receivable.
  • Identify best practices for documenting audit procedures surrounding benefit payments.
  • Identify the aspects of documentation that provide audit evidence.
  • Recall documentation for other audit areas not related to specific accounts.


Course code Code JI165841
Sponsor AICPA
NASBA ID#: 112891
Level Intermediate
Format Self-Study (On-Demand)
Prerequisites Prereq. None