[经管营销]chapter34auditingemployeebenefitplans

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1、窗体底部34AuditingEmployeeBenefitPlans34.1FINANCIALSTATEMENTSANDACCOUNTINGMETHODS   34.2AUDITINGPLANASSETS,LIABILITIES,REVENUES,ANDEXPENSES   (a)ScopeofServices,   (b)Contributions,   (i)AccountingPrinciples,   (ii)Controls,   (iii)AuditObjectivesandProcedure

2、s,   (iv)EmployerRecords,   (c)Investments,   (i)AccountingPrinciples,   (ii)Controls,   (iii)AuditObjectivesandProcedures,   (iv)FundingArrangementsUsedbyEmployeeBenefitPlans,   (d)CustodialRelationships,   (i)TrustArrangements,   (ii)CommonorCommingledT

3、rustFunds,   (iii)MasterTrusts,   (e)ContractswithInsuranceCompanies,   (i)AccountingPrinciples,   (ii)Controls,   (iii)AuditObjectivesandProcedures,   (iv)SeparateAccounts,   (v)DepositAdministrationGroupAnnuityandImmediateParticipationGuaranteeContracts

4、,   (f)DepositswithandReceivablesfromInsuranceCompanies,   (g)OtherAssets,   (h)Liabilities,   (i)BenefitPayments,   (i)Controls,   (ii)AuditObjectivesandProcedures,   (j)AdministrativeExpenses,   (i)AccountingPrinciples,   (ii)Controls,   (iii)AuditObjec

5、tivesandProcedures,   34.3AUDITINGBENEFITINFORMATION   (a)PensionPlans,   (i)BackgroundandRequirements,   (ii)AuditObjectivesandProcedures,   (b)HealthandWelfarePlans,   (i)AccountingPrinciples,   (ii)AuditObjectivesandProcedures,   (iii)ClaimsPayableandC

6、laimsIncurredButNotReported,   (iv)PremiumsDueUnderInsuranceArrangements,   (v)AccumulatedEligibilityCredits,   (vi)PostretirementBenefits,   (vii)NonenforcementPolicyforMultiemployerHealthandWelfarePlans,   34.4AUDITINGOTHERFINANCIALSTATEMENTDISCLOSURES 

7、  (a)Requirements,   (b)AuditingProcedures,   34.5OTHERAUDITCONSIDERATIONS   (a)SubsequentEvents,   (b)AuditRequirementsRelatingtoERISA,   (i)PlanCompliancewithERISA,   (ii)TransactionsProhibitedbyERISA,   (iii)ReportingandDisclosureRequirementsofERISA,  

8、 (iv)SupplementalSchedules,   (c)OtherConsiderations,   (i)Bonding,   (ii)TransactionApproval,   (iii)PotentialPlanTermination,   (iv)LetterofRepresentationandLegalCounselLetters,   34.6AUDITREPORTS   (a)StandardRep