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Employee Benefit Plans Conference 2020


EBP2038 - Form 5500 from the Eyes of an Auditor


May 5, 2020 11:50am ‐ May 5, 2020 12:40pm

Description

This session will review the important aspects of Form 5500 from an auditor's perspective to facilitate compliance with AU-C-720. Understanding the Form 5500 is essential to enhancing the audit quality of financial statement reporting as auditors are required to review certain key areas in the Form 5500. This review includes more than simply reading and comparing Schedule H to the financial statements.

Learning Objectives:
  • Understand how to use the Form 5500 to assist in financial statement reporting and disclosure.
  • Determine how to recognize material inconsistencies between the Form 5500 and financial statements as well as the effect on the financial statements.
  • Identify key areas of each schedule of Form 5500 to efficiently and effectively perform the required review.

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