Defined Contribution Pension Plans

This section provides information specific to defined contribution pension plans and references the numerous sources of information and authoritative guidance available to auditors of defined contribution pension plans. The main topics in this section are:

Accounting and Reporting Audit Requirements and Responsibilities Special Focus Areas in Auditing Plans SAS No. 70 and Service Organizations Current Issues Facing Plans Limited-Scope Audits Going Concern Fraud Investments in Limited Partnerships Real Estate Frequently Asked Questions