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dc.contributor.authorPorter, Christine M.
dc.identifier.citationChristine M. Porter (2018) Employee Benefit Plan Audits: The Current State and Future Direction. Current Issues in Auditing: Spring 2018, Vol. 12, No. 1, pp. A1-A6en_US
dc.descriptionClick on the DOI link to access the article (may not be free).en_US
dc.description.abstractEmployee benefit plans represent vital components of our economic system and are a critical employment and retirement consideration for many individuals and the organizations that employ them. Surprisingly, the extant academic research and official authoritative standards on audits of employee benefit plans are sparse. This paper describes the current state of employee benefit plan audit quality, focusing on a recent report from the Department of Labor. Next, a proposed statement on auditing standards specific to employee benefit plans is described and summarized. Concluding, I provide insights on potential future directions for this industry of audits.en_US
dc.publisherAmerican Accounting Associationen_US
dc.relation.ispartofseriesCurrent Issues in Auditing;v.12:no.1
dc.subjectEmployee benefit plansen_US
dc.subjectAudit qualityen_US
dc.subjectAudit standard settingen_US
dc.titleEmployee benefit plan audits: the current state and future directionen_US
dc.rights.holder© 2018 American Accounting Association. All rights reserved.en_US

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