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This session will provide an overview of the key compliance tests for benefit plans. We will cover the auditor’s responsibility related to the testing and impact on the audit. Additionally, we will discuss the impact of common testing failures on the audited financial statements. After attending this session, attendees will be positioned to:
Learning Objectives:
Identify common compliance tests
Distinguish the types of compliance tests required for different plan types
Recognize the impact of common testing failures on the plan audit