401(k)审计基础，第3部分-分配测试，投资和审计总结

Distribution testing, investments and audit wrap-up

员工福利计划审计与公司审计有很大的不同，需要了解特定于计划的独特审计领域.

401(k)审计基础系列的第3部分介绍了分布测试, investments and audit wrap-up, including:

• 各种类型的计划分配和福利支付
• Types of plan investments and the related disclosures
• ERISA第103(a)(3)(C)条和非第103(a)(3)(C)条审计以及在这些领域常见的常见问题和错误
• Wrapping up the audit
• Common issues and errors seen in these areas

Key Topics

• Plan distributions and benefit payments
• Investments and related disclosures
• ERISA Section 103(a)(3)(C) audits
• Audit wrap-up

Learning Outcomes

• Identify various types of plan investments.
• Distinguish required investment disclosures.
• 回想一下ERISA第103(a)(3)(C)条和非第103(a)(3)(C)条审计的独特方面，以及这些领域通常出现的常见问题和错误.
• 确定不同类型的计划分配和福利支付.
• Recognize issues to consider in wrapping up the audit.

Who Will Benefit

Auditors new to employee benefit plan auditing