2024 Electronic Audit Evidence in Employee Benefit Plans
Wednesday, December 11, 2024
Webcast or Webinar, Online
4:00 PM - 5:46 PM (opens at 3:30 PM) EST
2Credits
Accounting and Auditing
Registration is Open
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$79.00 Regular Price
Non-Members
$109.00 Regular Price
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Course Type: Webcast
Course Code: 24/AC845846
Level: Update
Vendor: ACPEN
Field of Study: Auditing
Overview:
A significant amount of information is electronically initiated, recorded, processed, or reported, and information to be used as audit evidence may be available only in electronic form. During this session we will look at different types of information commonly presented to an auditor during the audit of an employee benefit plan, and identify considerations for auditors when evaluating information to be used as audit evidence.
Objectives:
- Identify types of information obtained during employee benefit plan audits
- Recognize what constitutes audit evidence in accordance with SAS 142, Audit Evidence
- Determine if sufficient appropriate audit evidence has been obtained
- Identify ways in which auditors might document the type, source, form, and procedures performed to information used as audit evidence
Major Topics:
- Audit Evidence
- Digital
Major Topics:
- Audit Evidence
- Digital