product-image
Applying SAS No. 145 in employee benefit plan audits, Part 2 rebroadcast
Audit & Assurance
Webcast

Applying SAS No. 145 in employee benefit plan audits, Part 2 rebroadcast

了解新的风险评估标准(适用于2023年计划审计)如何影响贵公司在EBP审计中的风险评估.

$118 - $142
Do you have an AICPA or CIMA membership? Log in to apply your member discount.

Format

Webcast

Date

Apr 30, 2024

NASBA Field of Study

Auditing

Level

Intermediate

CPE Credits

2

Instructor

Erin Breit, Carl R. Mayes Jr., Brian Price, Emily Toler, Nicole Hilbert, Debbie Smith

Availability

89 days

Product Number

WC4455788

 View  
 Business & partner 
Product Details

Changes to the way your firm performs risk assessment

The new risk assessment standard (SAS No. 145) is effective for 2023 employee benefit plan audits performed in 2024. 新标准可能要求你的公司在如何进行风险评估方面做出重大改变.

Part 2 of the two-part series will:

  • Discuss implementation considerations for EBP audits.
  • Provide specific examples of how auditors may respond to identified risks.
  • What auditors need to know about IT general controls (ITGCs).
  • Provide participants an opportunity to ask questions of the experts.

Key Topics

  • SAS No. 145 implementation considerations
  • Responding to identified risks
  • What auditors need to know about ITGCs
  • Q&As

Learning Outcomes

  • Analyze implementation considerations.
  • Determine how to respond to identified risks.
  • Recognize what the auditor needs to know about ITGCs.

Who Will Benefit

Employee benefit plan auditors.

Credit Info
CPE Credits
2
NASBA Field of Study
Auditing
Level
Intermediate
Prerequisites
Experience auditing employee benefit plans
Access
This is a digital product. 与完全付费访问的内容将提供给您购买日期后89天.
Duration
2 hrs
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA or CIMA membership? Log in to apply your member discount.
Nonmembers
$142.00
AICPA Members
$118.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)

Contact us
Speakers
Erin Breit
Erin Breit是BDO ERISA服务实践的合伙人,自2020年以来一直在BDO工作. Erin于2004年开始从事公共会计工作,并于2006年开始全力关注员工福利计划. 她广泛从事固定缴款计划和固定收益计划的工作, 包括5500的准备工作,并与她的客户密切合作,帮助他们应对复杂的问题,如服务提供商的变化, plan mergers, spin- offs and terminations. Erin is a member of the AICPA Employee Benefit Plan Expert Panel.
Carl R. Mayes Jr.
CPA
Carl Mayes is the AICPA’s Vice President – Audit and Accounting Quality. He oversees the AICPA’s Governmental Audit Quality Center, Employee Benefit Plan Audit Quality Center, Not-for-Profit Section and Enhancing Audit Quality initiative. He previously directed the CPA Evolution initiative, which transformed the path to CPA licensure, and served on the AICPA Peer Review team. 卡尔于2022年被CPA Practice Advisor评为40名40岁以下会计专业人士之一. 他是北卡罗来纳州的188bet亚洲真人体育下载网址和认证协会执行官. 在加入美国注册188bet亚洲真人体育下载之前,他曾担任地区和当地会计师事务所的审计师.
Brian Price
Brian于1995年创立PriceKubecka,拥有超过25年的服务经验 closely-held businesses. 他负责公司的所有担保相关服务,包括审计, reviews, and compilations. In addition to leading the firm’s 401(k) audit team, Brian challenged the 事务所重新思考未来审计应该如何进行,从而产生了发展 groundbreaking software, Autire.
Emily Toler
Partner and EBP Services Director 2017 – present; Senior Manager 2015 - 2017; Audit Manager 2009-2014 Lead firm’s employee benefit plan audit practice, comprised of approximately 25 associates – partners nationwide. Coordinate the initiation, 推进并及时完成约70项福利计划审计和相关的5500表格文件, with a focus on 403(b) and defined contribution plans. 确保审计程序与风险评估一致,并满足DOL/IRS的期望. 研究会计指南的变化,使EBP实践跟上问题的步伐. Serve as firm’s main technical resource for benefit plans. Present current employee benefit plan matters at annual client seminars. Communicate deficiencies (plan document errors, operational errors, etc), consequences and recommendations to clients and governing committees. 与IT部门和公司领导层合作,改进业务流程和技术, leading to higher morale and cost savings. Member of internal quality control group.
Nicole Hilbert
我是一名拥有超过25年交易协助经验的合伙人, carve out audits, internal audit, advisory and technical accounting advice, including assistance with the adoption of IFRS. 我在中型市场、私人和私募股权公司有丰富的工作经验 Specialties: pension accounting, auditing, SEC reporting, financial reporting, internal controls, and IFRS.
Debbie Smith
Debbie是均富律师事务所(Grant Thornton LLP)全国专业标准组的合伙人, specializing in employee benefit plan assurance. 她在审计福利计划方面有超过20年的经验,并在过去的13年里专门从事这一领域的工作. 她的知识基础和多年的经验使她能够有效和高效地监督审计的执行,同时在工作完成时提供有意义的建议. 她是均富律师事务所在员工福利计划方面知识最渊博的专家之一, 并积极参与国家办事处在员工福利计划方面的倡议, including development and teaching of in-house training programs. 她为公司提供员工福利计划审计方面的技术资源, accounting and reporting issues, 他是事务所指定的审计合伙人,对事务所员工福利计划审计实践的质量负有全公司的责任. 黛比最近成为美国注册188bet亚洲真人体育下载员工福利计划审计质量中心执行委员会的成员. 在此之前,她在美国注册188bet亚洲真人体育下载的员工福利计划专家小组工作了三年. As part of her leadership in the employee benefit plan area, 黛比还通过积极参与各种美国注册188bet亚洲真人体育下载委员会和工作组代表均富律师事务所, including the AICPA’s Audit Guide Revision Task Force, 审计指南修订工作组(一个广泛的多年项目,重写美国注册188bet亚洲真人体育下载的员工福利计划审计和会计指南), 审计风险预警专责小组及专业道德委员会技术标准小组委员会. 她继续积极参与审计质量中心和专家小组的众多小组委员会, 包括那些负责解决与另类投资相关的员工福利计划问题的人, SOP 94-4-1, FAS 157, Limited-Scope Audits, Non-Disclosure Agreements, and Insurance Contracts. 黛比还经常在有关员工福利计划的行业会议上发表演讲. 她是2007年12月美国注册188bet亚洲真人体育下载员工福利计划会计指导委员会的成员, Auditing and Regulatory Update Conference, 2008年5月,他是美国注册188bet亚洲真人体育下载雇员福利计划全国会议的联合主席. Debbie is a native of the western suburbs of Chicago. When not working, Debbie enjoys spending time with her husband and four young sons, and participating in the numerous activities her sons are involved in.
Accessibility

该协会致力于消除会计行业的障碍,并确保所有会计专业人员和其他对该行业感兴趣或加入该行业的公众成员, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.协会致力于为所有产品用户提供专业学习机会. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. 我们团队的一名成员将及时与您联系,以确保我们适当地满足您的需求.

Ratings and reviews

Cancellation Policy
View our Cancellation policy here

Related content