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Accounts and Audit of Pension Schemes

Amyas MascarenhasTeresa Sienkiewicz

出版	Butterworths, 1993
主題	Law / Estates & TrustsLaw / Pension Law
ISBN	04060034839780406003485
URL	http://books.google.com.hk/books?id=ETeJAAAACAAJ&hl=&source=gbs_api

註釋

This book is written primarily for accountants who may be asked to audit a pension scheme's accounts or to assist in their preparation. It provides a guide to the regulations and to the recommended accounting practices. It also provides an aid to reviewing the audit approach to pension funds and planning and carrying out the work. The book will also be of interest to trustees, actuaries, fund administrators, lawyers and others in the pensions industry seeking a guide to the accounting issues or to a better understanding of the auditors work. Part I of the book provides an introduction to the various types of pension scheme and the regulatory framework. Part II outlines the disclosure requirements and explains the form and content of the annual report and accounts of pension schemes. Part III discusses the approach to pension scheme audits and highlights problems and issues which are of particular significance to this type of audit.