Companion to PPC's Guide to Audits of Employee Benefit Plans - Course 3 - Concluding the Audit (EBPTG203)  

Determine what procedures an auditor needs to perform in relation to commitments, contingencies and subsequent events review.

Identify the procedures employee benefit plan auditors need to perform for related parties, parties in interest, prohibited transactions, going concern considerations, and written representations at the conclusion of the engagement.

Recognize how the auditor should address the accumulated results of audit procedures, analytical review, workpaper review, and summarization and evaluation at the conclusion of the audit engagement.

Identify the appropriate procedures that an auditor should perform related to drafting the financial statements, required supplemental schedules, and auditor's report.

Determine what client communications are needed at the conclusion of the audit.