Description
This session will focus on investments held by a defined contribution plan. Facilitators recommend bringing your laptop to this session to fully participate in the case study.
Attendee will:
- Identify the key characteristics of various investments commonly held by the plan, including insurance products, common/collective trust funds, pooled separate accounts, mutual funds, and self-directed brokerage accounts.
- Understand how to design audit procedures to cover the identified assertions Identify testing procedures, including sampling, over investments and investment income Best practices in audit documentation
Speaker(s):
