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Governmental Accounting and Auditing Update Conference 2017


GAE1725 - OPEB Part II: Auditing OPEB Plans Under GASB 74


Aug 8, 2017 1:00pm ‐ Aug 8, 2017 2:15pm

Standard: $49.00

Description

Help auditors think through how to audit OPEB plans under GASB 74/75. We will discuss how this will be different from auditing pension plans but also how the knowledge gained from the implementation of GASB 67/68 can be utilized. We will also include information from the newly revised OPEB chapter in the AICPA Accounting and Auditing Guide for State and Local Governments.

Learning Objectives

  • For auditors to have information on how to approach auditing OPEB Plans with the implementation of GASB 74 and 75.
  • For auditors to understand how the approach to auditing OPEB will be like the approach to auditing pension but also how they will differ.
  • To gain an understanding of key items in the newly revised OPEB chapter in the AICPA Accounting and Auditing Guide for State and Local Governments.

Speaker(s):

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