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Audit risk assessment

About this topic

Based on the AICPA Competency Framework: Employee Benefit Plan Auditing, these learning resources are designed to enhance CPAs’ knowledge and skills necessary to perform high-quality employee benefit plan audit engagements. Use these resources to build competencies around auditing employee benefit plans and set yourself apart in the market so that clients and employers feel confident in your work and ability to conduct these audits.

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Fraud Risk Factors Specific to Employee Benefit Plans

This document will assist in the consideration of fraud in employee benefit plan audits.

Report Audit risk assessment Foundational