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Electronic Audit Evidence in Employee Benefit Plans

Monday, April 7
 9:30am - 11:30am

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2.00 Credits

Member Price $89.00

Non-Member Price $124.00

Overview

A significant amount of information is electronically initiated, recorded, processed, or reported and information to be used as audit evidence may be available only in electronic form. During this session, we will look at different types of information commonly presented to an auditor during the audit of an employee benefit plan and identify considerations for auditors when evaluating information to be used as audit evidence. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Objectives

After attending this presentation, you will be able to...
  • Identify types of information obtained during employee benefit plan audits
  • Recognize what constitutes audit evidence in accordance with SAS 142, Audit Evidence
  • Determine if sufficient appropriate audit evidence has been obtained
  • Identify ways in which auditors might document the type, source, form, and procedures performed to information used as audit evidence

Highlights

The major topics covered in this course include:
  • Audit evidence
  • Employee benefit plans

Designed For

Practitioners working with employee benefit plans

Prerequisites

Knowledge of and experience with employee benefit plans

Preparation

None

Notice

You will receive an email from CPA Crossings via Webex with instructions to access the webinar.

Leader(s):

Leader Bios

Melissa Critcher

Melissa G. Critcher attended Appalachian State University where she received a B.S. in accounting. Throughout the course of her career, she has had the opportunity to work with small and large, local and regional firms across North Carolina. Currently, Melissa has her own practice in Charlotte, North Carolina. She has extensive experience in auditing and accounting, which includes manufacturing, professional service, health care, and retail industries with a specialization in employee benefit plans. Currently, her practice concentrates on auditing employee benefit plans and consulting with CPA firms and plan sponsors. Melissa’s experience has led to various opportunities, which include teaching numerous continuing professional education courses for the AICPA, the NCACPA, Surgent, and CPA firms, as well as for public and privately held entities. She has been repeatedly recognized as an outstanding discussion leader by the AICPA and NCACPA. Melissa has also authored several different courses for the AICPA, Surgent, and others on topics such as employee benefit plans, internal controls, and compilation and review engagements. Throughout the course of her career, she has served in various roles with both the NCACPA and AICPA. These positions include serving as a member of the NCACPA Board of Directors and as a committee member for the NCACPA Accounting and Attestation Committee, as well as holding local chapter positions for the NCACPA. For the past seven years, Melissa has also served as a volunteer on the AICPA Enforcement Committee for Employee Benefit Plans, which is responsible for evaluating referrals from the Department of Labor for deficient audits and makes recommendations for disciplinary actions.

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Non-Member Price $124.00

Member Price $89.00