Читать книгу Auditing Employee Benefit Plans - Josie Hammond - Страница 7
Chapter 1 Employee Benefit Basics Learning objectives
ОглавлениеAfter completing this chapter, you should be able to do the following:
Recall how a benefit plan is defined according to the Employee Retirement Income Security Act of 1974 (ERISA), generally accepted accounting principles (GAAP), and the IRS.
Distinguish the designs and functions of today’s popular benefit plans.
Identify the auditor’s responsibility regarding tax compliance matters.
Recognize the various parties involved in the operation of a benefit plan and their roles.
