401(k)审计基础，第2部分-参与者数据和贡献测试

Participant data and contributions testing

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2部分介绍了参与者数据和缴款测试, including:

• What participant data needs to be tested and why
• The different ways a participant can enroll in a plan
• 401(k)计划收到的各种类型的捐款
• Parties in interest and prohibited transactions
• Common issues and errors seen in these areas

Key Topics

• Participant data testing
• 401(k) plan contribution types
• Parties in interest and prohibited transactions

Learning Outcomes

• Identify what participant data needs to be tested and why.
• Recall the different ways a participant can enroll in a plan.
• 区分401(k)计划收到的各种类型的捐款.
• Recognize parties in interest and prohibited transactions.
• 区分在规划401(k)计划审计时应该考虑的独特问题.

Who Will Benefit

Auditors new to employee benefit plan auditing