This Employee Benefit Plan Audit Quality Center (EBPAQC) primer was developed to assist members in understanding the types of information that may be available to employee benefit plan auditors.
This primer provides a basic overview of AU-C section 500, addressing:
Terms and definitions
Forms and sources of information in an EBP audit
Evaluating audit evidence, including its relevance and reliability and the controls over information to be used as audit evidence
Audit evidence by audit area
References to other helpful