AICPA ISSUES ADVISORY ON AUDITING BENEFIT PLANS

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AICPA ISSUES ADVISORY ON AUDITING BENEFIT PLANS

机译：AICPA就福利计划发布咨询意见

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The American Institute of CPAs' Employee Benefit Plan Audit Quality Center has released an advisory document on the importance of hiring a quality auditor to perform employee benefit plan financial statement audits, along with information to help select a quality auditor. The advisory is aimed at employee benefit plan sponsors, administrators and trustees. The Employee Retirement Income Security Act of 1974 requires employee benefit plans with 100 or more participants to have an audit as part of their obligation to file an annual report. If an employee benefit plan is required to have an audit, one of the sponsor's most important duties is to hire an independent qualified public accountant, and to ensure that the plan has obtained a quality audit in accordance with ERISA and Labor Department requirements.

机译：美国注册会计师协会员工福利计划审计质量中心已经发布了一份咨询文件，内容涉及聘请质量审计员进行员工福利计划财务报表审计的重要性以及帮助选择质量审计员的信息。该咨询针对员工福利计划的发起人，管理人员和受托人。 1974年的《雇员退休收入保障法》要求拥有100个或更多参与者的雇员福利计划必须进行审计，作为其提交年度报告义务的一部分。如果要求对员工福利计划进行审核，则发起人的最重要职责之一是雇用独立的合格公共会计师，并确保该计划已按照ERISA和劳工部的要求进行了质量审核。

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《Accounting today》 |2015年第1期|23-23|共1页
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AICPA ISSUES ADVISORY ON AUDITING BENEFIT PLANS

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