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Auditing Employee Benefit Plans
FINANCIAL STATEMENTS AND ACCOUNTING METHODS   
AUDITING PLAN ASSETS, LIABILITIES, REVENUES, AND EXPENSES   
(a) Scope of Services,   
(b) Contributions,   
(i) Accounting Principles,   
(ii) Controls,   
(iii) Audit Objectives and Procedures,   
(iv) Employer Records,   
(c) Investments,   
(i) Accounting Principles,   
(ii) Controls,   
(iii) Audit Objectives and Procedures,   
(iv) Funding Arrangements Used by Employee Benefit Plans,   
(d) Custodial Relationships,   
(i) Trust Arrangements,   
(ii) Common mingled Trust Funds,   
(iii) Master Trusts,   
(e) Contracts with panies,   
(i) Accounting Principles,   
(ii) Controls,   
(iii) Audit Objectives and Procedures,   
(iv) Separate Accounts,   
(v) Deposit Administration Group Annuity and Immediate Participation Guarantee Contracts,   
(f) Deposits with and Receivables from panies,   
(g) Other Assets,   
(h) Liabilities,   
(i) Benefit Payments,   
(i) Controls,   
(ii) Audit Objectives and Procedures,   
(j) Administrative Expenses,   
(i) Accounting Principles,   
(ii) Controls,   
(iii) Audit Objectives and Procedures,   
AUDITING BENEFIT INFORMATION   
(a) Pension Plans,   
(i) Background and Requirements,   
(ii) Audit Objectives and Procedures,   
(b) Health and Welfare Plans,   
(i) Accounting Principles,   
(ii) Audit Objectives and Procedures,   
(iii) Claims Payable and Claims Incurred But Not Reported,   
(iv) Premiums Due Under Insurance Arrangements,   
(v) Accumulated Eligibility Credits,   
(vi) Postretirement Benefits,   
(vii) Nonenforcement Policy for Multiemployer Health and Welfare Plans,   
AUDITING OTHER FINANCIAL STATEMENT DISCLOSURES   
(a) Requirements,   
(b) Auditing Procedures,   
OTHER AUDIT CONSIDERATIONS   
(a) Subsequent Events,   
(b) Audit Requirements Relating to ERISA,   
(i) pliance with ERISA,   
(ii) Transactions Prohibited by ER