Employee benefit plan audits: the current state and future direction

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Authors
Porter, Christine M.
Issue Date
2018
Type
Article
Language
en_US
Keywords
Employee benefit plans , Audit quality , Audit standard setting
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Abstract

Employee 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.

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Citation
Christine 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-A6
Publisher
American Accounting Association
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DOI
ISSN
1936-1270
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