Index Document Name Table Roll Forward (Yes/No) Reason (if Roll

Index

AUD-101

AUD-201

Document Name

Overall Audit Program

Table

Table "PRE-ENGAGEMENT PROCEDURES"

Table "RISK-ASSESSMENT PROCEDURES:

OBTAINING AN UNDERSTANDING OF THE PLAN

AND ITS ENVIRONMENT"

Table "RISK ASSESSMENT PROCEDURES:

EVALUATING THE DESIGN OF INTERNAL

CONTROLS"

Table "ASSESSING THE RISKS OF MATERIAL

MISSTATEMENT"

Table "DESIGNING AUDIT PROCEDURES IN

RESPONSE TO ASSESSED RISKS"

Table "PERFORMING AUDIT PROCEDURES: TESTS

OF THE OPERATING EFFECTIVENESS OF INTERNAL

CONTROLS"

Table "PERFORMING AUDIT PROCEDURES:

SUBSTANTIVE TESTS"

Table "EVALUATING, CONCLUDING AND

REPORTING PROCEDURES"

Audit Program-Audit

Procedures for Initial Audit

Table "CLIENT NAME/DATE OF FINANCIAL

STATEMENTS"

Program Step Table under "Acceptance of a New

Client"

Program Step Table under "Review of Predecessor

Auditor's Audit Documentation"

Roll Forward

(Yes/No)

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

AUD-601

Audit Program-Testing Internal

Auditor's Work


STATEMENTS"

Program step Table under SECTION I: USING

WORK ALREADY PERFORMED BY INTERNAL

AUDITORS

Program step Table under SECTION II: USING

INTERNAL AUDITORS TO PROVIDE DIRECT

ASSISTANCE

AUD-602


STATEMENTS"

GENERAL INFORMATION : Table under Item #1

"Information about the other office, correspondent, or affiliate:"

GENERAL INFORMATION : Both tables under Item

#2 "Other auditor's professional qualifications:" and user selection table

PROCEDURES PERFORMED FOR INVOLVEMENT OF

ANOTHER OFFICE, CORRESPONDENT, OR

AFFILIATE : Table under Item #3 "Workpaper reference to the instructions to another, office, correspondent, or affiliate"



AFFILIATE : Table under Item #4 "We assessed the independence of other auditors..."

Audit Program-Involvement of an Affiliate



AFFILIATE : Table under Item #5 "We involved key members of the other office, correspondent, or affiliate..."

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes



AFFILIATE : Both tables under Item #6 "We performed the following procedures to supervise and review..." and the user selection table

Yes

Reason (if Roll Forward is "No")

Index Document Name Table



AFFILIATE : Table under Item #7 "Our procedures to ensure that all unresolved matters relating to the work..."



AFFILIATE : Both tables under Item #8 "We summarized the conclusions of the other office,..." and the user selection table

Roll Forward

(Yes/No)

Yes

Yes


STATEMENTS"

Table under General Information: Item #1

"Information about the specialist:"

Table "Workpaper reference to the specialist's report (if applicable):"

Table under Evaluating the Specialist's

Qualifications: Item #2 "Specialist's professional qualifications…"


Qualifications: Choose an item for item #2


Qualifications: Item #3 "The following describes our understanding of the specialist's…"


Qualifications: Choose an item for item #3

Table under Understanding the Nature of the

Specialist's Work: Item #4 "The following describes our understanding of the scope…"


Specialist's Work: Choose an item for item #4

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

AUD-603

Audit Program-Using the Work of a Specialist


Specialist's Work: Item #5 "The following describes our understanding of the methods…"




Specialist's Work: Item #6 "The following describes our comparison of the methods…"


Specialist's Work: Item #7 "The following describes our understanding of the form…"




Specialist's Work: Item #8 "Our rationale supporting the above conclusion is as follows:"




Specialist's Work: Item #9 "Our rationale supporting the above conclusion is as follows:"

Table under Evaluate the Specialist's Relationship with the Client: Item #10 "The following describes our understanding of the specialist's…"

Table under Evaluate the Specialist's Relationship with the Client: Choose an item for Item #10

Table under Evaluate the Specialist's Relationship with the Client: Choose an item #11

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes



Table under Evaluate the Specialist's Relationship with the Client: Our rationale supporting the above assessment is as follows: #11

Table under Evaluate the Specialist's Relationship with the Client: "If we determined that the specialist is not objective with respect to our client…." #11

Table under Using the Findings of the Specialist:

Item #12 "Our procedures to test the data provided…"

Table under Using the Findings of the Specialist:

Item #13 "Our conclusions about the specialist's findings…"

AUD-701

Audit Program-Planning

Employee Benefit Plan Audit


STATEMENTS"

Table "Procedure/Yes/No/Performed

By/Workpaper Reference/Comments"

AUD-702


STATEMENTS/AUDIT AREA"

Table "Risk and/or Assertions/Planned Control

Reliance

Table "Procedure/Tip/Performed By/Workpaper

Reference/Comments"

Table "Procedure/Yes/No/Performed

By/Workpaper Reference/Comments" Results

Audit Program-Designing Tests of Controls Table "Risks and Assertions/Revised Control Risk

Assessment/Revised Risk of Material

Misstatement"

Table "Changes to Substantive Test

Approach/Substantive Audit Program Workpaper

Reference"

Table "Issue or Finding/Performed By/Workpaper

Reference/Comments"

AUD-801 Audit Program-Cash


STATEMENTS:"

SECTION I: CONSIDERATION OF TESTING THE

OPERATING EFFECTIVENESS OF INTERNAL

CONTROLS Table

SECTION II: SUBSTANTIVE AUDIT PROCEDURES

"Specific Risks of Material Misstatements"

Program Step Table : "Other Relevant Assertions"

SECTION III: RESULTS table: Item #1



STATEMENTS:"



CONTROLS Table




Program Step Table : "Audit Procedures for

Investments in Securities (e.g., bonds, stocks, and mutual funds)"


Investments in Common Collective Trusts (CCTS)"

Roll Forward

(Yes/No)

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes


Except Item #1e as it does not exist in 2010

Employee Benefit Plans Entities.

Index

AUD-802

AUD-803

Document Name

Audit Program-Securities,

Derivatives, and Hedging

Table


Investments in Master Trusts"


Investments in Insurance Companies"

Program Step Table : "Participant Loans"


Investments in Closely Held Corporations,

Partnerships, Joint Ventures, and Investments

Carried on the Equity Method"


Derivative Instruments and Hedging Activities"

Audit Program-EECR and

Employer-Employee

Contributions

Program Step Table : "Audit Procedures for Tests of Valuations"




STATEMENTS:"



CONTROLS Table







STATEMENTS:"



CONTROLS Table



AUD-804

Audit Program-Unique

Employee Benefit Plan Issues


Program Step Table : "Employee Benefit Payments and Obligations"

Program Step Table : "Investment Expenses"

Program Step Table : "Plan Coverage and

Participant Data"

Program Step Table : "Operating Expenses"



Roll Forward

(Yes/No)

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

AUD-805

Audit Program-Prepaids,

Deferreds, and Other Assets


STATEMENTS:"



CONTROLS Table







STATEMENTS:"



CONTROLS Table

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes


Index

AUD-806

Document Name

Audit Program-Property,

Equipment and Depreciation

Table






AUD-807

AUD-808

Audit Program-Accounts

Payable


STATEMENTS:"



CONTROLS Table






Audit Program-Payroll and

Other Liabilities


STATEMENTS:"



CONTROLS Table




AUD-809

Audit Program-Debt

Obligations




STATEMENTS:"



CONTROLS Table




Program Step Table : "All Debt Obligations"

Program Step Table : "Long-Term Debt and Capital-

Lease Disclosures"

Program Step Table : "Derivatives and Hedging"

Program Step Table : "Debt Extinguishments"

Program Step Table : "Other Debt-Related

Auditing Procedures"



AUD-810

Audit Program-Other Revenues and Expenses


STATEMENTS:"



CONTROLS Table






Roll Forward

(Yes/No)

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes


Index

AUD-811

Document Name

Audit Program-Benefit

Payments

Table


STATEMENTS:"



CONTROLS Table







STATEMENTS:"



CONTROLS Table



AUD-812

Audit Program-Journal Entries and Financial Stmt Review


Program Step Table : "Journal Entries and Other

Adjustments"

Program Step Table : "Financial Statement

Review"

Program Step Table : "Other Considerations"



AUD-813


STATEMENTS:"

Table SECTION I: GENERAL AUDIT PROCEDURES:

"Related-Party Transactions"


"Commitments and Contingencies"

Audit Program-Related Party

Trans, Commitments and Other Table SECTION I: GENERAL AUDIT PROCEDURES:

"Estimates"


"Concentrations"

SECTION II: RESULTS table: Item #1


AUD-814


STATEMENTS:"

Table SECTION I: GENERAL AUDIT PROCEDURES

Audit Program-Fair Value

Measurements and Disclosures



AUD-815

Audit Program-Minutes of an

Employee Benefit Plan


STATEMENTS:"



CONTROLS Table







STATEMENTS:"

Roll Forward

(Yes/No)

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes



AUD-816 Audit Program-Participant Data



CONTROLS Table



AUD-817 Audit Program-Blank





STATEMENTS:"



CONTROLS Table



AUD-901




Audit Program-Subsequent

Events


STATEMENTS:"

Table SECTION I: GENERAL AUDIT PROCEDURES

Table SECTION II: RESULTS: Item #1

Table SECTION II: RESULTS: Item #2


STATEMENTS:"

Table SECTION I: GOING CONCERN INDICATORS

Table SECTION I: GOING CONCERN INDICATORS:

Item #2 "Other factors that indicate that the plan may not continue as a going concern"

AUD-902 Audit Program-Going Concern

Table SECTION I: GOING CONCERN INDICATORS:

Item #3 "Based on the above, there is substantial doubt about the plan's ability to continue as a going concern"

Table SECTION II: GENERAL AUDIT PROCEDURES

Table SECTION II: GENERAL AUDIT PROCEDURES:

Item #1 "Based on the above, there is substantial doubt about the plan's ability to continue as a going concern."



AUD-903

Audit Program-Consideration of Fraud and Illegal Acts


STATEMENTS:"

Table Program Step "FRAUD" "Brainstorming about the Risks of Fraud"

Table Program Step "FRAUD" "Inquiring of

Management and Others within the Plan about the Risks of Fraud"

Table Program Step "FRAUD" "Identifying and

Assessing Fraud Risks"

Table Program Step "FRAUD" "Responding to

Fraud Risks"

Table Program Step "FRAUD" "Evaluating Audit

Evidence"

Table Program Step "FRAUD" "Responding to

Misstatements in the Financial Statements That

May Be the Result of Fraud"

Roll Forward

(Yes/No)

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes



Table Program Step "FRAUD" "Communicating

Fraud-Related Matters to Management, Thos

Charged with Governance, and Others"

Table Program Step "FRAUD" "Documenting Fraud-

Related Procedures"

Table Program Step "FRAUD" "ILLEGAL ACTS"

Drop Down "As a result of the procedures performed in this area (select the appropriate response):"

Roll Forward

(Yes/No)

Yes

Yes

Yes

Yes

AUD-904

Audit Program-Sub Discovery of Facts at the Report Date


STATEMENTS:"

Table Program Step


STATEMENTS"

Table "SECTION I: SCOPE OF THE AUDIT

ENGAGEMENT: Reporting Requirements"


ENGAGEMENT: Audit Coverage: Item #1"


ENGAGEMENT: Audit Coverage: Subsidiary,

Division, Location or Segment/Included in Scope of Audit/Site Visit/Summary of Procedures to Be

Performed at This Subsidiary, Division, Location or

Segment (or reason for not including in the audit or visiting the site)"


ENGAGEMENT: Reliance on Others: Item #1"


ENGAGEMENT: Reliance on Others: Service

Organization/Account Balances, Classes of

Transaction, Disclosures, and Business Processes

Affected/SAS-70 Report Type/Expected Level of

Reliance and Effect on Audit

Procedures/Workpaper Reference"




ENGAGEMENT: Internal Audit Project/Account

Balances, Classes of Transaction, Disclosures, and

Business Processes Affected/Expected Level of

Reliance/Workpaper Reference"




ENGAGEMENT: Location/Other Auditors/Timing of

Report/Date Agreed to by Other

Auditors/Workpaper Reference"




ENGAGEMENT: Reliance on Others: Subsidiary,

Division, Location, or Segment/Other Office,

Correspondent, or Affiliate/Timing of Report/Date

Agreed to by Other Office, Correspondent or

Affiliate/Workpaper Reference"




ENGAGEMENT: Account Balances, Classes of

Transaction, and Disclosures Affected/Specialized

Knowledge Needed/Comments/Workpaper

Reference"

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes


Index

KBA-101

Document Name

Overall Audit Strategy

Table


ENGAGEMENT: Use of Other Information: Item

#1"


ENGAGEMENT: Audit Evidence Obtained in Prior

Audits/Account Balances, Classes of Transaction,

Disclosures, and Business Processes

Affected/Expected Level of Reliance and Effect on

Audit Procedures/Workpaper Reference"



#2"


ENGAGEMENT: Information/Format/Method/

Workpaper Reference"



#3"


ENGAGEMENT: Account Balances, Classes of

Transaction, Disclosures, and Business Processes

Affected/Audit Procedures (e.g., Accounts

Receivable Confirmations/Type and Availability of

Data Needed/Workpaper Reference"

Roll Forward

(Yes/No)

Yes

Yes

Yes

Yes

Yes

Yes



#4"


ENGAGEMENT: Timing of Interim Financial

Review/Information Obtained During Such

Review/Use of Information and Any Update That

Needs to Be Performed/Workpaper Reference"



#5"


ENGAGEMENT: Nature of Other Services/Firm

Personnel Responsible/Matters Affecting the

Audit/Date Matters Were Discussed/Workpaper

Reference"

Table "SECTION II: REPORTING OBJECTIVES,

TIMING OF THE AUDIT, AND COMMUNICATIONS

REQUIRED: Item #1 Reporting Deliverable/Date

Draft Reviewed by Partner/Date Draft Sent to

Client/Date Draft Reviewed by Client/Date of Final

Issuance/Client Personnel Agreed By/Date

Agreed"



REQUIRED: Item #2 Meeting Topic/Attendees:

Firm Personnel/Attendees: Client

Personnel/Date/Workpaper Reference"



REQUIRED: Item #3 Meeting Topic/Attendees:

Firm Personnel/Attendees: Client

Personnel/Date/Workpaper Reference"

Yes

Yes

Yes

Yes

Yes

Yes

Yes


Index

KBA-102

Document Name Table



REQUIRED: Item #4 Attendees/Location/Expected

Date/Actual Date"

Table "SECTION III: FACTORS THAT WILL

DETERMINE THE FOCUS OF THE AUDIT TEAM'S

EFFORTS: Item #1 Significant Change from Prior

Year/Expected Effect on the Overall Audit

Strategy/Workpaper Reference"



EFFORTS: Item #2 Business Cycle/Plan to

Test/Date Operating Effectiveness Was Last

Tested/Workpaper Reference"



EFFORTS: Item #3 Title/Name/Years on

Engagement/Audit Areas Assigned/Estimated

Hours on Engagement"

Table "SECTION IV: UPDATES OF THE OVERALL

AUDIT STRATEGY: Change in Circumstances/Effect on Overall Audit Strategy/Date/Workpaper

Reference"

Roll Forward

(Yes/No)

Yes

Yes

Yes

Yes

Yes

Information for Substantive

Analytical Procedures

Table "CLEINT NAME/DATE OF FINANCIAL

STATEMENTS:"

Table "Information Useful in Performing

Substantive Analytical Procedures/Workpaper

Reference/Audit Area(s) Where This Information

Might Be Useful

Yes

Yes

KBA-103 Significant Matters


STATEMENTS:"

Table "SECTION I: SIGNIFICANT MATTERS"

Table "SECTION II: REVIEW OF SIGNIFICANT

ESTIMATES"

Table "Our review of the above information indicates possible management bias in the estimation process"

Table "Our analysis of the above information requires the following response:"

KBA-104

Control Deficiencies and Other

Matters"


STATEMENTS:"

SECTION I Table "INTERNAL CONTROL

DEFICIENCIES"

SECTION II Table "SIGNIFICANT MATTERS"

SECTION II Table "OTHER MATTERS"


STATEMENTS:"

Table under SECTION I: BACKGROUND AND BASIC

INFORMATION

Table under SECTION II: COMMUNICATION WITH

PREDECESSOR ACCOUNTANTS

SECTION II: COMMUNICATION WITH

PREDECESSOR ACCOUNTANTS : Table under Item

#1



#2

Yes

Yes

Yes

Yes

Yes

No

No

No

Yes

Yes

Yes

Yes

Yes

Yes


Table does not exist in 2010 Employee Benefit

Plans Entities.


Plans Entities.


Plans Entities.


KBA-201 Engagement Acceptance Form



#3



#4

SECTION III: ASSESSMENT OF MANAGEMENT

INTEGRITY AND BUSINESS RISK: Table under Item

#1



#2



#3

SECTION IV: ASSESSING THE PLAN'S FINANCIAL

VIABILITY : Table under Item #1

SECTION IV: ASSESSING THE PLAN'S FINANCIAL


Table under SECTION V: INDEPENDENCE AND

ABILITY TO PROVIDE SERVICES: Table under Item

#1



#2



#3

Table under SECTION VI: INQUIRIES AND

DOCUMENTS REVIEWED "Name/Position of

Individuals and Third Parties/Date of Inquiry"

Table under SECTION VI: INQUIRIES AND

DOCUMENTS REVIEWED "Documents

Reviewed/Date of Review"

Table under SECTION VII: CONCLUSIONS "The following additional comments are important to our consideration of client acceptance and includewhere applicable-identified risks or other significant matters..."

Roll Forward

(Yes/No)

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Table under SECTION VII: CONCLUSIONS

"Acceptance decision"

Table under SECTION VII: CONCLUSIONS

"Partner's signature/Date:" and "Concurring partner's signature/Date:"

KBA-202 Engagement Continuance Form


STATEMENTS:"

SECTION I: ASSESSMENT OF MANAGEMENT

INTEGRITY AND THE BUSINESS RISK : Table under

Item #1

SECTION I: ASSESSMENT OF MANAGEMENT

INTEGRITY AND THE BUSINESS RISK : Table under

Item #2

SECTION II: ASSESSING THE PLAN'S FINANCIAL


SECTION II: ASSESSING THE PLAN'S FINANCIAL


SECTION III: INDEPENDENCE AND ABILITY TO

PROVIDE SERVICE : Table under Item #1

SECTION III: INDEPENDENCE AND ABILITY TO

PROVIDE SERVICE : Table under Item #2

SECTION IV: INQUIRIES AND DOCUMENTS

REVIEWED : Table "Name/Position of Individuals and Third Parties/Date of Inquiry"

SECTION IV: INQUIRIES AND DOCUMENTS

REVIEWED : Table "Documents/Reviewed/Date of

Review"

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes


Index

KBA-301


SECTION V : CONCLUSIONS : Table "The following additional comments are important to our consideration of client continuance and includewhere applicable..."

SECTION V : CONCLUSIONS : Table "Continuance decision"

SECTION V : CONCLUSIONS : Table "Partner's signature/Date:" and "Concurring partner's signature/Date:"


STATEMENTS:"

Table: "STEP 1: DETERMINATION OF APPROPRIATE

BENCHMARKS: In selecting an appropriate benchmark or benchmarks for the determination of planning materiality…"


BENCHMARKS: We determined the benchmark(s) for the engagement to be:"


BENCHMARKS: Other benchmark(s):"

Table: "STEP 2: DETERMINATION OF PLANNING

MATERIALITY: Benchmark/Workpaper

Reference/Amount/Percentage/Planning

Materiality:"

Roll Forward

(Yes/No)

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes


MATERIALITY: We applied the percentage indicated above to the selected benchmarks based on the following factors:"


MATERIALITY: Based on the results of the above calculations, we determined planning materiality to be:"


MATERIALITY: Consideration of Lesser Materiality

Level for Particular Items:"


MATERIALITY: The following describes our consideration of the entity's circumstances, the nature of the account balance...:"

Materiality Tolerable Misst

Threshold

Table: "STEP 3: DETERMINATION OF TOLERABLE

MISSTATEMENT: Planning

Materiality/Percentage/Tip/Tolerable

Misstatement:"

Table: "STEP 3: DETERMINATION OF TOLERABLE

MISSTATEMENT: We selected the above percentage to determine tolerable misstatement based on the following factors:"

Table: "STEP 4: DETERMINATION OF THE

THRESHOLD FOR INDIVIDUALLY SIGNIFICANT

ITEMS: Tolerable Misstatement/ISI Factor/Tip/ISI

Threshold"



ITEMS: Account Balances, Class of Transaction, or

Disclosure/Tolerable Misstatement/ISI Factor/ISI

Threshold"



ITEMS: We selected the above factors to determine the ISI threshold based on the following factors"

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes




THRESHOLD FOR "TRIVIAL" AMOUNTS: Tolerable

Misstatement/Percentage/Tip/Trivial Amount"

Roll Forward

(Yes/No)

Yes


THRESHOLD FOR "TRIVIAL" AMOUNTS: We selected the above percentage to determine the trivial amount threshold based on the following factors:"

Table: "STEP 6: CONSIDERATIONS AS THE AUDIT

PROGRESSES: The determination of planning materiality remains appropriate and changes to the financial information underlying the determination of planning materiality, if any, are not significant."


PROGRESSES: If "No," the following summarizes our determination of an appropriate level of materiality and its impact on the audit."


PROGRESSES: In determining whether a lower level of tolerable misstatement than initially determined is appropriate...."


STATEMENTS:"

SECTION I: PLAN INFORMATION : Table under

Item #1


Item #1 "Change in the above information from the prior year"


Item #2




Item #3




Item #4



SECTION I: PLAN INFORMATION : Table "We performed the following procedures to gain an understanding of the above client information"

SECTION II: INDUSTRY, REGULATORY, AND OTHER

EXTERNAL FACTORS : "Industry Conditions" Table


EXTERNAL FACTORS : "Regulatory Environment"

Table


EXTERNAL FACTORS : "Other External Factors"

Table

SECTION III: NATURE OF THE PLAN : "Business

Operations" Table

SECTION III: NATURE OF THE PLAN : "Investments"

Table

SECTION III: NATURE OF THE PLAN : "Financial

Reporting" Table

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes


Index

KBA-302


Understanding the Entity and

Its Environment

SECTION IV: OBJECTIVES AND STRATEGIES, AND

RELATED OPERATIONAL RISKS : "Plan's Objectives and Strategies and Related Operational Risks"

Table

SECTION V: MEASUREMENT AND REVIEW OF THE

ENTITY'S FINANCIAL PERFORMANCE :

"Measurement and Review of the Plan's Financial

Performance" Table

SECTION VI: FRAUD RISK FACTORS AND ILLEGAL

ACTS : SUBSECTION I: CONSIDERATIONS OF FRAUD

RISK FACTORS RELATING TO FRAUDULENT

FINANCIAL REPORTING: "Incentives and

Pressures" Table

Roll Forward

(Yes/No)

Yes

Yes

Yes




FINANCIAL REPORTING: "Opportunities" Table

Yes




FINANCIAL REPORTING: "Attitudes and

Rationalizations" Table


ACTS : SUBSECTION 2: CONSIDERATION OF FRAUD

RISK FACTORS RELATING TO MISAPPROPRIATION

OF ASSETS: "Incentives and Pressures" Table




OF ASSETS: "Opportunities" Table




OF ASSETS: "Attitudes and Rationalizations" Table

Yes

Yes

Yes

Yes


ACTS : SUBSECTION 3: ILLEGAL ACTS Table

Table under SECTION VII: SIGNIFICANT MATTERS

IDENTIFIED IN THIS FORM


STATEMENTS:"

Yes

Yes

Yes

Both Tables under "Inquiries of Management and

Those Individuals Involved in the Financial

Reporting Process"

Table "Describe you understanding of the risks of fraud at the plan, including any specific fraud risks the plan has identified…"

Table "Describe programs and controls that the plan has established to mitigate…"

Table "Describe how such programs and controls are monitored within the plan:"

Table "Describe the nature and extent of monitoring of operating locations or business segments…"

Yes

Yes

Yes

Yes

Yes


Index

KBA-303


Table "Describe whether and how management communicates to employees its views on business practices and ethical behavior:"

Roll Forward

(Yes/No)

Yes

Inquiries of Management

About the Risks of Fraud

Both Tables under "Inquiries of the Governing

Body"

Table "Describe how the governing body exercises its oversight of the plan's assessment of risks of fraud... "

Table "Describe you understanding of the risks of fraud at the entity, including any specific fraud risks the entity has identified…"

Both Tables under "Inquiries of Internal Audit"

Table "Describe you understanding of the risks of fraud at the plan, including any specific fraud risks the plan has identified…"

Table "Describe any procedures you performed to identify or detect fraud during the period under audit"

Table "Describe management's response to any audit findings relating to such fraud procedures"

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Both Tables under "Inquiries of Others (e.g.,

Operating Personnel)"

Table "Based upon the above inquiries, we identified risks of material misstatement due to fraud that have been summarized at Summary of

Risk Assessments"

Table "Comments:"

Yes

Yes

Yes


STATEMENTS:"

Yes

KBA-400

Table: "PART 1: SCOPING AND MAPPING: Table 1-

Scoping"


Scoping: Comments"

Understanding Internal

Controls


Mapping"

Table: "PART 2: RECONCILIATION PROCESS AND

CONTROLS

Table: "PART 3: CONTROLS RELATED TO

SIGNIFICANT RISKS, FRAUD RISKS, AND RISKS FOR

WHICH SUBSTANTIVE TESTING ALONE IS NOT

SUFFICIENT"


STATEMENTS:"

Table SECTION I: THE CONTROL ENVIRONMENT :

Item #1 "Control Objective: Sound integrity and ethical values…"


Item #2 "Control Objective: Those charged with governance…"

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes


Index

KBA-401



Item #3 "Control Objective: Management's philosophy and operating style support achieving effective internal control…"


Item #4 "Control Objective: The plan's organizational structure supports effective internal control over financial reporting"


Item #5 "Control Objective: The plan retains individuals competent in financial reporting and related oversight roles"


Item #6 "Control Objective: Management and employees are assigned appropriate levels of authority and responsibility to facilitate..."


Item #7 "Control Objective: Human resource policies and practices are designed and implemented to facilitate effective internal control over financial reporting"


Item #8 "Control Objective: To address the risk of fraud, the plan maintains programs and controls that may include..."

Table SECTION II: RISK ASSESSMENT : Item #1

"Control Objective: A process is designed and implemented that effectively identifies, analyzes, and manages risks relevant to the preparation..."

Understanding Entity-Level

Controls

Table SECTION III: INFORMATION AND

COMMUNICATION SYSTEMS : Item #1 "Control

Objectives: Pertinent information identified, captured, and used at all levels…"



Objectives: All personnel particularly those in roles affecting financial reporting, receive a clear message from top management…"



Objectives: The plan's personnel have an effective method to communicate significant information upstream in an entity."



Objectives: Communication must exist between management and the governing body or a committee thereof..."



Objectives: Matters affecting the achievement of financial reporting are communicated with outside parties."

Table SECTION IV: MONITORING OF CONTROLS :

Item #1 "Control Objectives: Ongoing monitoring processes enable management to determine whether internal control over financial reporting is present and functioning."

Roll Forward

(Yes/No)

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes


Index

KBA-402



Item #2 "Control Objectives: Separate evaluations of all five internal control components enable management to determine the effectiveness of internal control over financial reporting."

Roll Forward

(Yes/No)

Yes


Item #3 "Control Objectives: Internal control deficiencies are identified and communicated in a timely manner...."


Item #4 "Control Objectives: Information used by management to perform monitoring procedures is reliable."

Table under SECTION V: CONCLUSION

Table "Description of Deficiency"


STATEMENTS:"

Table under SECTION I: GENERAL INFORMATION :

Item #1 "The following are the plan's IT applications…"


Item #2 "We considered the following factors in assessing the complexity…"


Item #3 "We made the following determinations based on our evaluation of risk in question number two above:"

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Understanding General IT

Controls

Table under SECTION II: UNDERSTANDING OF IT

GENERAL CONTROLS FOR PLANS WITH MORE

COMPLEX IT STRUCTURE: Item #1: Description of the basic IT controls in each important IT application…"



COMPLEX IT STRUCTURE: Item #2: Procedures performed to verify implementation of the above controls:"



COMPLEX IT STRUCTURE: Item #3: Additional comments:"

Table under SECTION III: UNDERSTANDING OF IT

GENERAL CONTROLS FOR PLANS WITH A MORE

COMPLEX IT STRUCTURE: Item #1 "Description of

IT department duties"



COMPLEX IT STRUCTURE: "PROGRAM

DEVELOPMENT AND PROGRAM CHANGE"



COMPLEX IT STRUCTURE: "COMPUTER

OPERATIONS AND LOGICAL ACCESS TO

PROGRAMS AND DATA"

Table under SECTION IV: CONCLUSION : "Based on our procedures performed…"

Table under SECTION IV: CONCLUSION :

"Description of Deficiency"


STATEMENTS:"

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes


Index

KBA-411


Table "Name of Service organization/Type of service/Type of service/industry/Type of service auditor's report: (Type 1 or Type 2)/Date of service auditor's report/Workpaper reference to copy of service auditor's report"

Understanding Controls

Maintained by a Service Org

Table "Cycle Affected by Service Organization"

Table "Change in the above information from the prior year:"

Table "Description of the professional reputation of the service auditor:"

Program Step Table

Table "Description of additional procedures needed, if any:"

KBA-501

Team Discussion of Risks of

Material Misstatement


STATEMENTS:"

Table under IDENTIFICATION OF RISKS OF

MATERIAL MISSTATEMENT : Item #1a. "Date of discussion:"


MATERIAL MISSTATEMENT : Item #1b.

"Participants:"


MATERIAL MISSTATEMENT : Item #1c. "Nature of the discussion:"


MATERIAL MISSTATEMENT : Item #2a. "How and where the financial statement might be materially misstated due to fraud:"


MATERIAL MISSTATEMENT : Item #2b. "How and where the financial statements might be materially misstated due to error:"


MATERIAL MISSTATEMENT : Item #2c. "Known external and internal factors affecting the plan that might..."


MATERIAL MISSTATEMENT : Item #2d. "How management could perpetrate and conceal fraudulent financial reporting:"


MATERIAL MISSTATEMENT : Item #2e. "How perpetrator could misappropriate plan assets."

Roll Forward

(Yes/No)

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes


MATERIAL MISSTATEMENT : Item #2f. "The risk of management override of controls."


MATERIAL MISSTATEMENT : Item #2g. "How best to respond to these risks through the design of audit procedures."


MATERIAL MISSTATEMENT : Item #2h. "Additional matters as follows:"


STATEMENTS:"

Table under SECTION I: FINANCIAL-STATEMENT-

LEVEL RISKS

Table under SECTION II: ASSERTION-LEVEL RISKS :

"CASH"


"EMPLOYER AND EMPLOYEE CONTRIBUTIONS

RECEIVABLE AND EMPLOYER AND EMPLOYEE

CONTRIBUTIONS"

Yes

Yes

Yes

Yes

Yes

Yes

Yes




"INVESTMENTS IN SECURITIES, DERIVATIVE

INSTRUMENTS, HEDGING ACTIVITIES, REAL

ESTATE, AND ALTERNATIVE INVESTMENTS"


"PROPERTY, EQUIPMENT, AND DEPRECIATION"

KBA-502 Summary of Risk Assessments


"PREPAIDS, DEFERED CHARGES, AND OTHER

ASSETS"


"ACCOUNTS PAYABLE AND ACCRUED EXPENSES"


"PAYROLL AND OTHER LIABILITIES"


"DEBT OBLIGATIONS"


"NET ASSETS AVAILABLE FOR BENEFITS"


"ADMINISTRATIVE EXPENSES"


"BENEFIT PAYMENTS"


"INVESTMENT INCOME"


"NINVESTMENT EXPENSES"


"OTHER AREA (DESCRIBE)"

Roll Forward

(Yes/No)

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

KBA-901A

KBA-901B

Financial Stmt Disclosure

Checklist Part I


Checklist Part II

KBA-901C


Checklist Part III

KBA-902

Audit Review and Approval

Form


STATEMENTS:"

Table SECTION I: DETAILED REVIEW

Table SECTION II: PRINCIPAL REVIEW

Table SECTION III:

INDEPENDENT/CONCURRINGREVIEW

Table SECTION IV: REPORT ISSUANCE

INFORMATION "Audit report date/Audit report release date/Documentation completion date:"

Table SECTION IV: REPORT ISSUANCE

INFORMATION "Audit Report and Other Client

Communications/Distributions"

Table "I have reviewed and authorized the release of the above listed reports and other audit related client communications"

KBA-903 Tax Specialist Review Checklist


STATEMENTS:"

Table: TAX SPECIALIST OR TAX DEPARTMENT

REVIEW

Table : Tax specialist/Date

No

No

No

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes


Workpaper does not exist in 2010 Employee

Benefit Plans Entities; therefore will not be replaced upon Roll Forward.





Index

KBA-904


Audit Documentation Checklist


STATEMENTS:"

Program Step Table


STATEMENTS:"

Table under: SECTION I: INFORMATION

REGARDING REVENUE RECOGNITION

AID-301

Understanding Revenue

Streams and Revenue Recog

Policies

Table "Procedures we performed to gain our understanding…"

Table SECTION II: CONCLUSION ABOUT REVENUE

RECOGNITION POLICIES AND RELATED FINANCIAL

STATEMENT DISCLOSURES

Table "Below is a description of risks or significant matters identified in this form that should be summarized…"


STATEMENTS:"

Table INHERENT RISK ASSESSMENT FORM : "Cash"

Table INHERENT RISK ASSESSMENT FORM :

"Employer and Employee Contributions

Receivable and Employer and Employee

Contributions"


"Investments in Securities, Derivative

Instruments, and Hedging Activities, Real Estate, and Alternative Investments"


"Property, Equipment, and Depreciation"


"Prepaids, Deferred Charges, and Other Assets"

AID-501 Inherent Risk Assessment Form


"Accounts Payable and Accrued Expenses"


"Payroll and Other Liabilities"

Table INHERENT RISK ASSESSMENT FORM : "Debt

Obligations"

Table INHERENT RISK ASSESSMENT FORM : "Net

Assets Available for Benefits"


"Administrative Expenses"


"Benefit Payments"


"Investment Income"


"Investment Expenses"

Table INHERENT RISK ASSESSMENT FORM : "Other

Area (Specify)"

Table "Comments:"

Table "We considered the following additional factors in assessing inherent risk:"


STATEMENTS:"

GENERAL INFORMATION : Both tables for Item #1

"Name of Employee" and user selection table

Roll Forward

(Yes/No)

Yes yes

Yes

Yes


Except Items #3 and #6 as they are no longer text cells they are now choose an item in 2010

Employee Benefit Plans Entities.

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes


GENERAL INFORMATION : Both tables for Item #2

"The following describes our understanding of the organizational status…" and user selection table

RELEVANCY OF INTERNAL AUDIT ACTIVITIES TO

THE FINANCIAL STATEMENT AUDIT : Both tables for Item #3 "The following describes our understanding of the primary responsibilities..." and user selection table


THE FINANCIAL STATEMENT AUDIT : Both tables for Item #4 "The following describes our understanding of the internal audit function's audit plan..." and user selection table

Roll Forward

(Yes/No)

Yes

Yes

Yes


THE FINANCIAL STATEMENT AUDIT : Both tables for Item #5 "The following describes our understanding of the internal audit's accessibility to pertinent records..." and user selection table


THE FINANCIAL STATEMENT AUDIT : Both tables for Item #6 "The following describes other information that is relevant to assessing the relevancy..." and user selection table


THE FINANCIAL STATEMENT AUDIT : All 3 tables for Item #7 1st User selection table, "Our rationale supporting this conclusion is as follows:," and 2nd user selection table


THE FINANCIAL STATEMENT AUDIT : All 3 tables for Item #8 1st User selection table, "Our rationale supporting this conclusion is as follows:," and 2nd user selection table

ASSESSING THE COMPETENCY OF THE INTERNAL

AUDIT FUNCTION : Both table under Item #9

"Name of Employee" and user selection table

Yes

Yes

Yes

Yes

Yes



"The following describes our understanding of the continuing education..." and user selection table



"The following describes our understanding of the internal audit function's policies..." and user selection table



"The following describes our understanding of the internal audit function's application..." and user selection table

AID-601

Considering Reliance on Work of Internal Auditors



"The following describes our understanding of the internal audit function's supervision..." and user selection table

Yes

Yes

Yes

Yes





"The following describes our understanding of the internal audit function's reports..." and user selection table



"The following describes our understanding of the internal audit function's performance..." and user selection table

Roll Forward

(Yes/No)

Yes

Yes



"The following describes other information relevant to assessing the competency..." and user selection table


AUDIT FUNCTION : All 3 tables for Item #17 1st user selection table, "Our rationale supporting this conclusion is as follows:," and 2nd user selection table

ASSESSING THE OBJECTIVITY OF THE INTERNAL

AUDIT FUNCTION : Both tables for Item #18 "The following describes our understanding of the internal audit function's reporting..." and user selection table

Yes

Yes

Yes



"The following describes our understanding of the internal audit function's policies..." and user selection table



"The following describes Other information relevant to assessing the objectivity..." and user selection table


AUDIT FUNCTION : All 3 tables for Item #21 1st user selection table, "Our rationale supporting this conclusion is as follows:," and 2nd user selection table

PLAN OF RELIANCE ON INTERNAL AUDITORS'

WORK : Table for Item #22 "Areas for which we plan to rely on internal auditors' work are as follows:"


WORK : Table for Item #23 "The following describes how we plan to rely on the work of internal auditors..."


WORK : Table for Item #24 "The following describes in which areas of tests of controls..."

Yes

Yes

Yes

Yes

Yes

Yes


WORK : Table for Item #25 "The following describes in which areas of substantive tests..."


STATEMENTS/AUDIT AREA:"

Table under SECTION I: PLANNING THE SAMPLE

Item #1 "Describe the audit objective(s) of the test:"


Item #2 "Describe the internal control activities being tested:"

Yes

Yes

Yes

Yes


Index

AID-701



Item #3 "Define the population:"


Item #4 "Describe how the completeness of the population was considered:"


Item #5 "Define the period covered by the test:"


Item #6 "Define the deviation conditions:"


Item #7 "Expected number of deviations:"

Choose an item

Internal Controls Sample

Calculation and Evaluation

Table for Item #8 "Assertion/Planned Assessed

Level of Control Risk" Choose an item a-f

Table under SECTION II: DETERMINING THE

SAMPLE SIZE AND SELECTION TECHNIQUE Item #9

"Determine the sample size and selection technique:" a & b

Table under SECTION II: DETERMINING THE

SAMPLE SIZE AND SELECTION TECHNIQUE Item

#10 "Describe the tests of controls that will be performed to test the sample:"

Table under SECTION III: EVALUATING THE

SAMPLE RESULTS Item #11 "Specify the number and type of deviations noted during testing and the reasons for such deviations:"


SAMPLE RESULTS Item #12 "Summarize the final assessment of control risk based on the audit procedures performed, for the applicable assertions related to this control:"


SAMPLE RESULTS Item #13 "Conclude on the acceptability of test results after giving adequate consideration to the cause of any deviations...:"


SAMPLE RESULTS Item #14 "Based on the results obtained and conclusions reached, we have made the following modifications to our risk assessments...:"


STATEMENTS/FINANCIAL STATEMENT AREA:"

SECTION I: CONTROL RISK ASSESSMENT Table

AID-702 Results of Tests of Controls

SECTION II: TESTING: Step 1: Determine Reliance on Work Performed in Prior Periods Table

SECTION II: TESTING: Step 2: Perform Tests of

Controls in the Current Year Table

SECTION II: TESTING: Step 3: Identify Indirect

Control Activities Table

SECTION III: CONTROL DEFICIENCIES Table

Roll Forward

(Yes/No)

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes


STATEMENTS/AUDIT AREA"

Under Section I: PLANNING THE SAMPLE Table for

Item #1 "Describe the audit objective(s) and the assertion(s) being tested:"


Item #2 "Describe the nature of the substantive tests of details:"

Yes

Yes

Yes


Index

AID-801

AID-901



Item #3 "Describe how a misstatement is being defined:"


Item #4 "Describe the population is being defined:"


Item #5 "Describe how the population will be sampled:"


Item #6 "Describe the population characteristics:"

Roll Forward

(Yes/No)

Yes

Yes

Yes

Yes


Item #7 "Describe how the completeness of the population was considered:"

Audit Sampling Worksheet-

Substantive Tests of Details

Under Section II: DETERMINING THE SAMPLE SIZE

AND SELECTION TECHNIQUE Table for Item #8

"Determine individually significant items coverage as follows:"


AND SELECTION TECHNIQUE Table for Item #9 "Is the coverage obtained by testing the individually significant items…"


AND SELECTION TECHNIQUE Table for Item #10

"Sampling base…"


AND SELECTION TECHNIQUE Item #11 "Calculating the sample size and selection technique:"

Under Section III: EVALUATING THE SAMPLE

RESULTS Table for Item #12 "Summary of test results and total misstatement"


RESULTS Table for Item #13 "Consideration and conclusion reached on the acceptability of sample risk…"


RESULTS Table for Item #14 "Conclusion on the acceptability of test results, after giving adequate consideration to the cause…"


RESULTS Table for Item #15 "Based on the results obtained and conclusions reached, we have made the following modifications to our risk assessments…"

Differences of Professional

Opinion


STATEMENTS"

Table for Item #1 "List the names and titles of audit staff with differences of professional opinion" "Name/Title"

Table for Item #2 "Briefly Describe the accounting or auditing issues that have caused the differences of opinion among firm personnel."

Table for Item #3 "Cite professional literature discussed, names of any consultants with whom issue was discussed, and conclusion of consultant."

Table for Item #4 "Summarize Final resolution and basis for conclusion"

Table "Final resolution approved by:"

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes


Except the date column will not Roll Forward into 2010 Employee Benefit Plans Entities.


Table "The following personnel disassociate themselves from the final resolution of the matter discussed above" "Name/Date"

Roll Forward

(Yes/No)

Yes


Except the date column will not Roll Forward into 2010 Employee Benefit Plans Entities.

AID-902


STATEMENTS"

Table "REPORT RELEASE DATE:/ DOCUMENTATION

COMPLETION DATE"

Changes to Audit Doc After

Auditor's Report Release Date

Table "No./Description of Change/Changes Made

By/Changes Reviewed By/Date of

Change/Reasons for the Change and Effect, If Any, on Our Conclusions/Workpaper Reference"

Yes

Yes

Yes

Index Document Name Table Roll Forward (Yes/No) Reason (if Roll

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