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The Pension Schemes manual has been developed to enable the auditor to satisfy accounting requirements and compliance matters; apply the auditing standards specifically to pension schemes; and have a better understanding of the audit and accounting requirements.

The manual includes:

• Guidance notes - give brief details about the nature of Pension Schemes and how the auditor should approach the audit of a Pension Fund.
• Example engagement letters / appointment letters - for various categories of assignment.
• Sample reports - for various types of scheme.
• Proforma accounts.
• Permanent file section - containing information which is of continuing importance to the audit over a number of years including permanent planning information.
• Disclosure checklists.
• Comprehensive audit pack - containing planning, detailed work programmes and completion documentation.
• A simplified programme - for use on ear marked schemes.

The manual costs £195 (£145*).

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