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This guide has been prepared to provide direction to independent auditors engaged to examine and report upon financial statements of pension funds. Generally accepted auditing standards and, for the most part, generally accepted accounting principles for commercial enterprises are applicable to pension funds covered in this guide. Not all of these standards and principles are discussed herein; rather, the guide deals with those accounting, auditing, and reporting matters unique to such funds.
Pension trusts -- United States; Employee fringe benefits -- United States -- Auditing
Accounting | Taxation
American Institute of Certified Public Accountants. Committee on Health, Welfare and Pension Funds, "Audits of Pension Funds" (1973). Statements of Position. 353.