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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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