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Practice Aid: Using a SOC 1 Report in Audits of Employee Benefit Plans

by AICPA

2021-05-31 22:23:04

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"Employee benefit plan administrators commonly use third-party administrators or service organizations to process certain transactions on behalf of the plan. It's important for auditors to understand these service organizations. SOC 1 reports provide... Read more
"Employee benefit plan administrators commonly use third-party administrators or service organizations to process certain transactions on behalf of the plan. It's important for auditors to understand these service organizations. SOC 1 reports provide information to user auditors to assist them in understanding service organizations, including internal control, for the purposes of planning and performing an audit of a user entity's financial statements. This practice aid addresses how a SOC 1 report should be considered in the audit of an employee benefit plan and which audit procedures should be applied to the information in the SOC 1 report"-- Less

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ISBN9781945498183
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AICPA
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The American Institute of CPAs (AICPA) is the world's largest member association representing the CPA profession, with more than 429,000 members in the United States and worldwide, and a history of se...

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