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| Author: | Capelli, A.J. Moraglio J. MacKay, I.A. |
| Title: | Beyond ERISA: the auditors responsibilities |
| Journal: | Journal of Accountancy
1990 : APR, VOL. 169:4, p.67-70,73,75,77 |
| Index terms: | AUDITING STANDARDS EMPLOYEE BENEFITS FINANCIAL STATEMENTS |
| Language: | eng |
| Abstract: | Review of the revisions to the AICPA guide on auditing employee benefit plans. A revised guide. Health and welfare plans. Judging risk. Detecting errors, irregularities and illegal acts. Use of accounting estimates. The auditor's report. Communications to management and audit committees. Impact of the Inspector General's report. Limited-scope audit exception. Alleged audit deficiencies. Alerting practitioners. Boxes give a summary of the main points; the AICPA's response to the Inspector General's report and four Exhibits illustrate the study. |
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