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
Table "CLIENT NAME/DATE OF FINANCIAL
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
Table "CLIENT NAME/DATE OF FINANCIAL
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"
PROCEDURES PERFORMED FOR INVOLVEMENT OF
ANOTHER OFFICE, CORRESPONDENT, OR
AFFILIATE : Table under Item #4 "We assessed the independence of other auditors..."
Audit Program-Involvement of an Affiliate
PROCEDURES PERFORMED FOR INVOLVEMENT OF
ANOTHER OFFICE, CORRESPONDENT, OR
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
PROCEDURES PERFORMED FOR INVOLVEMENT OF
ANOTHER OFFICE, CORRESPONDENT, OR
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
PROCEDURES PERFORMED FOR INVOLVEMENT OF
ANOTHER OFFICE, CORRESPONDENT, OR
AFFILIATE : Table under Item #7 "Our procedures to ensure that all unresolved matters relating to the work..."
PROCEDURES PERFORMED FOR INVOLVEMENT OF
ANOTHER OFFICE, CORRESPONDENT, OR
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
Table "CLIENT NAME/DATE OF FINANCIAL
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…"
Table under Evaluating the Specialist's
Qualifications: Choose an item for item #2
Table under Evaluating the Specialist's
Qualifications: Item #3 "The following describes our understanding of the specialist's…"
Table under Evaluating 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…"
Table under Understanding the Nature of the
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
Table under Understanding the Nature of the
Specialist's Work: Item #5 "The following describes our understanding of the methods…"
Table under Understanding the Nature of the
Specialist's Work: Choose an item for item #5
Table under Understanding the Nature of the
Specialist's Work: Item #6 "The following describes our comparison of the methods…"
Table under Understanding the Nature of the
Specialist's Work: Item #7 "The following describes our understanding of the form…"
Table under Understanding the Nature of the
Specialist's Work: Choose an item for item #8
Table under Understanding the Nature of the
Specialist's Work: Item #8 "Our rationale supporting the above conclusion is as follows:"
Table under Understanding the Nature of the
Specialist's Work: Choose an item for item #9
Table under Understanding the Nature of the
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
Reason (if Roll Forward is "No")

Index Document Name Table
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
Table "CLIENT NAME/DATE OF FINANCIAL
STATEMENTS"
Table "Procedure/Yes/No/Performed
By/Workpaper Reference/Comments"
AUD-702
Table "CLIENT NAME/DATE OF FINANCIAL
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
Table "CLIENT NAME/DATE OF FINANCIAL
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
SECTION III: RESULTS table: Item #2
Table "CLIENT NAME/DATE OF FINANCIAL
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"
Program Step Table : "Audit Procedures for
Investments in Securities (e.g., bonds, stocks, and mutual funds)"
Program Step Table : "Audit Procedures for
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
Reason (if Roll Forward is "No")
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
Program Step Table : "Audit Procedures for
Investments in Master Trusts"
Program Step Table : "Audit Procedures for
Investments in Insurance Companies"
Program Step Table : "Participant Loans"
Program Step Table : "Audit Procedures for
Investments in Closely Held Corporations,
Partnerships, Joint Ventures, and Investments
Carried on the Equity Method"
Program Step Table : "Audit Procedures for
Derivative Instruments and Hedging Activities"
Audit Program-EECR and
Employer-Employee
Contributions
Program Step Table : "Audit Procedures for Tests of Valuations"
SECTION III: RESULTS table: Item #1
SECTION III: RESULTS table: Item #2
Table "CLIENT NAME/DATE OF FINANCIAL
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
SECTION III: RESULTS table: Item #2
Table "CLIENT NAME/DATE OF FINANCIAL
STATEMENTS:"
SECTION I: CONSIDERATION OF TESTING THE
OPERATING EFFECTIVENESS OF INTERNAL
CONTROLS Table
SECTION II: SUBSTANTIVE AUDIT PROCEDURES
"Specific Risks of Material Misstatements"
AUD-804
Audit Program-Unique
Employee Benefit Plan Issues
Program Step Table : "Other Relevant Assertions"
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"
SECTION III: RESULTS table: Item #1
SECTION III: RESULTS table: Item #2
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
Table "CLIENT NAME/DATE OF FINANCIAL
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
SECTION III: RESULTS table: Item #2
Table "CLIENT NAME/DATE OF FINANCIAL
STATEMENTS:"
SECTION I: CONSIDERATION OF TESTING THE
OPERATING EFFECTIVENESS OF INTERNAL
CONTROLS Table
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Reason (if Roll Forward is "No")

Index
AUD-806
Document Name
Audit Program-Property,
Equipment and Depreciation
Table
SECTION II: SUBSTANTIVE AUDIT PROCEDURES
"Specific Risks of Material Misstatements"
Program Step Table : "Other Relevant Assertions"
SECTION III: RESULTS table: Item #1
SECTION III: RESULTS table: Item #2
AUD-807
AUD-808
Audit Program-Accounts
Payable
Table "CLIENT NAME/DATE OF FINANCIAL
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
SECTION III: RESULTS table: Item #2
Audit Program-Payroll and
Other Liabilities
Table "CLIENT NAME/DATE OF FINANCIAL
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"
AUD-809
Audit Program-Debt
Obligations
SECTION III: RESULTS table: Item #1
SECTION III: RESULTS table: Item #2
Table "CLIENT NAME/DATE OF FINANCIAL
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"
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"
SECTION III: RESULTS table: Item #1
SECTION III: RESULTS table: Item #2
AUD-810
Audit Program-Other Revenues and Expenses
Table "CLIENT NAME/DATE OF FINANCIAL
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
SECTION III: RESULTS table: Item #2
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
Reason (if Roll Forward is "No")

Index
AUD-811
Document Name
Audit Program-Benefit
Payments
Table
Table "CLIENT NAME/DATE OF FINANCIAL
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
SECTION III: RESULTS table: Item #2
Table "CLIENT NAME/DATE OF FINANCIAL
STATEMENTS:"
SECTION I: CONSIDERATION OF TESTING THE
OPERATING EFFECTIVENESS OF INTERNAL
CONTROLS Table
SECTION II: SUBSTANTIVE AUDIT PROCEDURES
"Specific Risks of Material Misstatements"
AUD-812
Audit Program-Journal Entries and Financial Stmt Review
Program Step Table : "Other Relevant Assertions"
Program Step Table : "Journal Entries and Other
Adjustments"
Program Step Table : "Financial Statement
Review"
Program Step Table : "Other Considerations"
SECTION III: RESULTS table: Item #1
SECTION III: RESULTS table: Item #2
AUD-813
Table "CLIENT NAME/DATE OF FINANCIAL
STATEMENTS:"
Table SECTION I: GENERAL AUDIT PROCEDURES:
"Related-Party Transactions"
Table SECTION I: GENERAL AUDIT PROCEDURES:
"Commitments and Contingencies"
Audit Program-Related Party
Trans, Commitments and Other Table SECTION I: GENERAL AUDIT PROCEDURES:
"Estimates"
Table SECTION I: GENERAL AUDIT PROCEDURES:
"Concentrations"
SECTION II: RESULTS table: Item #1
SECTION II: RESULTS table: Item #2
AUD-814
Table "CLIENT NAME/DATE OF FINANCIAL
STATEMENTS:"
Table SECTION I: GENERAL AUDIT PROCEDURES
Audit Program-Fair Value
Measurements and Disclosures
SECTION II: RESULTS table: Item #1
SECTION II: RESULTS table: Item #2
AUD-815
Audit Program-Minutes of an
Employee Benefit Plan
Table "CLIENT NAME/DATE OF FINANCIAL
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
SECTION III: RESULTS table: Item #2
Table "CLIENT NAME/DATE OF FINANCIAL
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
Reason (if Roll Forward is "No")

Index Document Name Table
AUD-816 Audit Program-Participant Data
SECTION I: CONSIDERATION OF TESTING THE
OPERATING EFFECTIVENESS OF INTERNAL
CONTROLS Table
SECTION II: SUBSTANTIVE AUDIT PROCEDURES
"Specific Risks of Material Misstatements"
AUD-817 Audit Program-Blank
Program Step Table : "Other Relevant Assertions"
SECTION III: RESULTS table: Item #1
SECTION III: RESULTS table: Item #2
Table "CLIENT NAME/DATE OF FINANCIAL
STATEMENTS:"
SECTION I: CONSIDERATION OF TESTING THE
OPERATING EFFECTIVENESS OF INTERNAL
CONTROLS Table
SECTION II: SUBSTANTIVE AUDIT PROCEDURES
"Specific Risks of Material Misstatements"
AUD-901
Program Step Table : "Other Relevant Assertions"
SECTION III: RESULTS table: Item #1
SECTION III: RESULTS table: Item #2
Audit Program-Subsequent
Events
Table "CLIENT NAME/DATE OF FINANCIAL
STATEMENTS:"
Table SECTION I: GENERAL AUDIT PROCEDURES
Table SECTION II: RESULTS: Item #1
Table SECTION II: RESULTS: Item #2
Table "CLIENT NAME/DATE OF FINANCIAL
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."
SECTION III: RESULTS table: Item #1
SECTION III: RESULTS table: Item #2
AUD-903
Audit Program-Consideration of Fraud and Illegal Acts
Table "CLIENT NAME/DATE OF FINANCIAL
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
Reason (if Roll Forward is "No")

Index Document Name Table
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
Table "CLIENT NAME/DATE OF FINANCIAL
STATEMENTS:"
Table Program Step
Table "CLIENT NAME/DATE OF FINANCIAL
STATEMENTS"
Table "SECTION I: SCOPE OF THE AUDIT
ENGAGEMENT: Reporting Requirements"
Table "SECTION I: SCOPE OF THE AUDIT
ENGAGEMENT: Audit Coverage: Item #1"
Table "SECTION I: SCOPE OF THE AUDIT
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)"
Table "SECTION I: SCOPE OF THE AUDIT
ENGAGEMENT: Reliance on Others: Item #1"
Table "SECTION I: SCOPE OF THE AUDIT
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"
Table "SECTION I: SCOPE OF THE AUDIT
ENGAGEMENT: Reliance on Others: Item #2"
Table "SECTION I: SCOPE OF THE AUDIT
ENGAGEMENT: Internal Audit Project/Account
Balances, Classes of Transaction, Disclosures, and
Business Processes Affected/Expected Level of
Reliance/Workpaper Reference"
Table "SECTION I: SCOPE OF THE AUDIT
ENGAGEMENT: Reliance on Others: Item #3"
Table "SECTION I: SCOPE OF THE AUDIT
ENGAGEMENT: Location/Other Auditors/Timing of
Report/Date Agreed to by Other
Auditors/Workpaper Reference"
Table "SECTION I: SCOPE OF THE AUDIT
ENGAGEMENT: Reliance on Others: Item #4"
Table "SECTION I: SCOPE OF THE AUDIT
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"
Table "SECTION I: SCOPE OF THE AUDIT
ENGAGEMENT: Reliance on Others: Item #5"
Table "SECTION I: SCOPE OF THE AUDIT
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
Reason (if Roll Forward is "No")

Index
KBA-101
Document Name
Overall Audit Strategy
Table
Table "SECTION I: SCOPE OF THE AUDIT
ENGAGEMENT: Use of Other Information: Item
#1"
Table "SECTION I: SCOPE OF THE AUDIT
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"
Table "SECTION I: SCOPE OF THE AUDIT
ENGAGEMENT: Use of Other Information: Item
#2"
Table "SECTION I: SCOPE OF THE AUDIT
ENGAGEMENT: Information/Format/Method/
Workpaper Reference"
Table "SECTION I: SCOPE OF THE AUDIT
ENGAGEMENT: Use of Other Information: Item
#3"
Table "SECTION I: SCOPE OF THE AUDIT
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
Table "SECTION I: SCOPE OF THE AUDIT
ENGAGEMENT: Use of Other Information: Item
#4"
Table "SECTION I: SCOPE OF THE AUDIT
ENGAGEMENT: Timing of Interim Financial
Review/Information Obtained During Such
Review/Use of Information and Any Update That
Needs to Be Performed/Workpaper Reference"
Table "SECTION I: SCOPE OF THE AUDIT
ENGAGEMENT: Use of Other Information: Item
#5"
Table "SECTION I: SCOPE OF THE AUDIT
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"
Table "SECTION II: REPORTING OBJECTIVES,
TIMING OF THE AUDIT, AND COMMUNICATIONS
REQUIRED: Item #2 Meeting Topic/Attendees:
Firm Personnel/Attendees: Client
Personnel/Date/Workpaper Reference"
Table "SECTION II: REPORTING OBJECTIVES,
TIMING OF THE AUDIT, AND COMMUNICATIONS
REQUIRED: Item #3 Meeting Topic/Attendees:
Firm Personnel/Attendees: Client
Personnel/Date/Workpaper Reference"
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Reason (if Roll Forward is "No")

Index
KBA-102
Document Name Table
Table "SECTION II: REPORTING OBJECTIVES,
TIMING OF THE AUDIT, AND COMMUNICATIONS
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"
Table "SECTION III: FACTORS THAT WILL
DETERMINE THE FOCUS OF THE AUDIT TEAM'S
EFFORTS: Item #2 Business Cycle/Plan to
Test/Date Operating Effectiveness Was Last
Tested/Workpaper Reference"
Table "SECTION III: FACTORS THAT WILL
DETERMINE THE FOCUS OF THE AUDIT TEAM'S
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
Table "CLEINT NAME/DATE OF FINANCIAL
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"
Table "CLEINT NAME/DATE OF FINANCIAL
STATEMENTS:"
SECTION I Table "INTERNAL CONTROL
DEFICIENCIES"
SECTION II Table "SIGNIFICANT MATTERS"
SECTION II Table "OTHER MATTERS"
Table "CLEINT NAME/DATE OF FINANCIAL
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
SECTION II: COMMUNICATION WITH
PREDECESSOR ACCOUNTANTS : Table under Item
#2
Yes
Yes
Yes
Yes
Yes
No
No
No
Yes
Yes
Yes
Yes
Yes
Yes
Reason (if Roll Forward is "No")
Table does not exist in 2010 Employee Benefit
Plans Entities.
Table does not exist in 2010 Employee Benefit
Plans Entities.
Table does not exist in 2010 Employee Benefit
Plans Entities.

Index Document Name Table
KBA-201 Engagement Acceptance Form
SECTION II: COMMUNICATION WITH
PREDECESSOR ACCOUNTANTS : Table under Item
#3
SECTION II: COMMUNICATION WITH
PREDECESSOR ACCOUNTANTS : Table under Item
#4
SECTION III: ASSESSMENT OF MANAGEMENT
INTEGRITY AND BUSINESS RISK: Table under Item
#1
SECTION III: ASSESSMENT OF MANAGEMENT
INTEGRITY AND BUSINESS RISK: Table under Item
#2
SECTION III: ASSESSMENT OF MANAGEMENT
INTEGRITY AND BUSINESS RISK: Table under Item
#3
SECTION IV: ASSESSING THE PLAN'S FINANCIAL
VIABILITY : Table under Item #1
SECTION IV: ASSESSING THE PLAN'S FINANCIAL
VIABILITY : Table under Item #2
Table under SECTION V: INDEPENDENCE AND
ABILITY TO PROVIDE SERVICES: Table under Item
#1
Table under SECTION V: INDEPENDENCE AND
ABILITY TO PROVIDE SERVICES: Table under Item
#2
Table under SECTION V: INDEPENDENCE AND
ABILITY TO PROVIDE SERVICES: Table under Item
#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
Table "CLEINT NAME/DATE OF FINANCIAL
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
VIABILITY : Table under Item #1
SECTION II: ASSESSING THE PLAN'S FINANCIAL
VIABILITY : Table under Item #2
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
Reason (if Roll Forward is "No")

Index
KBA-301
Document Name Table
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:"
Table "CLEINT NAME/DATE OF FINANCIAL
STATEMENTS:"
Table: "STEP 1: DETERMINATION OF APPROPRIATE
BENCHMARKS: In selecting an appropriate benchmark or benchmarks for the determination of planning materiality…"
Table: "STEP 1: DETERMINATION OF APPROPRIATE
BENCHMARKS: We determined the benchmark(s) for the engagement to be:"
Table: "STEP 1: DETERMINATION OF APPROPRIATE
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
Table: "STEP 2: DETERMINATION OF PLANNING
MATERIALITY: We applied the percentage indicated above to the selected benchmarks based on the following factors:"
Table: "STEP 2: DETERMINATION OF PLANNING
MATERIALITY: Based on the results of the above calculations, we determined planning materiality to be:"
Table: "STEP 2: DETERMINATION OF PLANNING
MATERIALITY: Consideration of Lesser Materiality
Level for Particular Items:"
Table: "STEP 2: DETERMINATION OF PLANNING
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"
Table: "STEP 4: DETERMINATION OF THE
THRESHOLD FOR INDIVIDUALLY SIGNIFICANT
ITEMS: Account Balances, Class of Transaction, or
Disclosure/Tolerable Misstatement/ISI Factor/ISI
Threshold"
Table: "STEP 4: DETERMINATION OF THE
THRESHOLD FOR INDIVIDUALLY SIGNIFICANT
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
Reason (if Roll Forward is "No")

Index Document Name Table
Table: "STEP 5: DETERMINATION OF THE
THRESHOLD FOR "TRIVIAL" AMOUNTS: Tolerable
Misstatement/Percentage/Tip/Trivial Amount"
Roll Forward
(Yes/No)
Yes
Table: "STEP 5: DETERMINATION OF THE
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."
Table: "STEP 6: CONSIDERATIONS AS THE AUDIT
PROGRESSES: If "No," the following summarizes our determination of an appropriate level of materiality and its impact on the audit."
Table: "STEP 6: CONSIDERATIONS AS THE AUDIT
PROGRESSES: In determining whether a lower level of tolerable misstatement than initially determined is appropriate...."
Table "CLEINT NAME/DATE OF FINANCIAL
STATEMENTS:"
SECTION I: PLAN INFORMATION : Table under
Item #1
SECTION I: PLAN INFORMATION : Table under
Item #1 "Change in the above information from the prior year"
SECTION I: PLAN INFORMATION : Table under
Item #2
SECTION I: PLAN INFORMATION : Table under
Item #2 "Change in the above information from the prior year"
SECTION I: PLAN INFORMATION : Table under
Item #3
SECTION I: PLAN INFORMATION : Table under
Item #3 "Change in the above information from the prior year"
SECTION I: PLAN INFORMATION : Table under
Item #4
SECTION I: PLAN INFORMATION : Table under
Item #4 "Change in the above information from the prior year"
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
SECTION II: INDUSTRY, REGULATORY, AND OTHER
EXTERNAL FACTORS : "Regulatory Environment"
Table
SECTION II: INDUSTRY, REGULATORY, AND OTHER
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
Reason (if Roll Forward is "No")

Index
KBA-302
Document Name Table
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
SECTION VI: FRAUD RISK FACTORS AND ILLEGAL
ACTS : SUBSECTION I: CONSIDERATIONS OF FRAUD
RISK FACTORS RELATING TO FRAUDULENT
FINANCIAL REPORTING: "Opportunities" Table
Yes
SECTION VI: FRAUD RISK FACTORS AND ILLEGAL
ACTS : SUBSECTION I: CONSIDERATIONS OF FRAUD
RISK FACTORS RELATING TO FRAUDULENT
FINANCIAL REPORTING: "Attitudes and
Rationalizations" Table
SECTION VI: FRAUD RISK FACTORS AND ILLEGAL
ACTS : SUBSECTION 2: CONSIDERATION OF FRAUD
RISK FACTORS RELATING TO MISAPPROPRIATION
OF ASSETS: "Incentives and Pressures" Table
SECTION VI: FRAUD RISK FACTORS AND ILLEGAL
ACTS : SUBSECTION 2: CONSIDERATION OF FRAUD
RISK FACTORS RELATING TO MISAPPROPRIATION
OF ASSETS: "Opportunities" Table
SECTION VI: FRAUD RISK FACTORS AND ILLEGAL
ACTS : SUBSECTION 2: CONSIDERATION OF FRAUD
RISK FACTORS RELATING TO MISAPPROPRIATION
OF ASSETS: "Attitudes and Rationalizations" Table
Yes
Yes
Yes
Yes
SECTION VI: FRAUD RISK FACTORS AND ILLEGAL
ACTS : SUBSECTION 3: ILLEGAL ACTS Table
Table under SECTION VII: SIGNIFICANT MATTERS
IDENTIFIED IN THIS FORM
Table "CLEINT NAME/DATE OF FINANCIAL
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
Reason (if Roll Forward is "No")

Index
KBA-303
Document Name Table
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
Table "CLEINT NAME/DATE OF FINANCIAL
STATEMENTS:"
Yes
KBA-400
Table: "PART 1: SCOPING AND MAPPING: Table 1-
Scoping"
Table: "PART 1: SCOPING AND MAPPING: Table 1-
Scoping: Comments"
Understanding Internal
Controls
Table: "PART 1: SCOPING AND MAPPING: Table 2-
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"
Table "CLEINT NAME/DATE OF FINANCIAL
STATEMENTS:"
Table SECTION I: THE CONTROL ENVIRONMENT :
Item #1 "Control Objective: Sound integrity and ethical values…"
Table SECTION I: THE CONTROL ENVIRONMENT :
Item #2 "Control Objective: Those charged with governance…"
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Reason (if Roll Forward is "No")

Index
KBA-401
Document Name Table
Table SECTION I: THE CONTROL ENVIRONMENT :
Item #3 "Control Objective: Management's philosophy and operating style support achieving effective internal control…"
Table SECTION I: THE CONTROL ENVIRONMENT :
Item #4 "Control Objective: The plan's organizational structure supports effective internal control over financial reporting"
Table SECTION I: THE CONTROL ENVIRONMENT :
Item #5 "Control Objective: The plan retains individuals competent in financial reporting and related oversight roles"
Table SECTION I: THE CONTROL ENVIRONMENT :
Item #6 "Control Objective: Management and employees are assigned appropriate levels of authority and responsibility to facilitate..."
Table SECTION I: THE CONTROL ENVIRONMENT :
Item #7 "Control Objective: Human resource policies and practices are designed and implemented to facilitate effective internal control over financial reporting"
Table SECTION I: THE CONTROL ENVIRONMENT :
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…"
Table SECTION III: INFORMATION AND
COMMUNICATION SYSTEMS : Item #2 "Control
Objectives: All personnel particularly those in roles affecting financial reporting, receive a clear message from top management…"
Table SECTION III: INFORMATION AND
COMMUNICATION SYSTEMS : Item #3 "Control
Objectives: The plan's personnel have an effective method to communicate significant information upstream in an entity."
Table SECTION III: INFORMATION AND
COMMUNICATION SYSTEMS : Item #4 "Control
Objectives: Communication must exist between management and the governing body or a committee thereof..."
Table SECTION III: INFORMATION AND
COMMUNICATION SYSTEMS : Item #5 "Control
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
Reason (if Roll Forward is "No")

Index
KBA-402
Document Name Table
Table SECTION IV: MONITORING OF CONTROLS :
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
Table SECTION IV: MONITORING OF CONTROLS :
Item #3 "Control Objectives: Internal control deficiencies are identified and communicated in a timely manner...."
Table SECTION IV: MONITORING OF CONTROLS :
Item #4 "Control Objectives: Information used by management to perform monitoring procedures is reliable."
Table under SECTION V: CONCLUSION
Table "Description of Deficiency"
Table "CLEINT NAME/DATE OF FINANCIAL
STATEMENTS:"
Table under SECTION I: GENERAL INFORMATION :
Item #1 "The following are the plan's IT applications…"
Table under SECTION I: GENERAL INFORMATION :
Item #2 "We considered the following factors in assessing the complexity…"
Table under SECTION I: GENERAL INFORMATION :
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…"
Table under SECTION II: UNDERSTANDING OF IT
GENERAL CONTROLS FOR PLANS WITH MORE
COMPLEX IT STRUCTURE: Item #2: Procedures performed to verify implementation of the above controls:"
Table under SECTION II: UNDERSTANDING OF IT
GENERAL CONTROLS FOR PLANS WITH MORE
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"
Table under SECTION III: UNDERSTANDING OF IT
GENERAL CONTROLS FOR PLANS WITH A MORE
COMPLEX IT STRUCTURE: "PROGRAM
DEVELOPMENT AND PROGRAM CHANGE"
Table under SECTION III: UNDERSTANDING OF IT
GENERAL CONTROLS FOR PLANS WITH A MORE
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"
Table "CLEINT NAME/DATE OF FINANCIAL
STATEMENTS:"
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Reason (if Roll Forward is "No")

Index
KBA-411
Document Name Table
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
Table "CLEINT NAME/DATE OF FINANCIAL
STATEMENTS:"
Table under IDENTIFICATION OF RISKS OF
MATERIAL MISSTATEMENT : Item #1a. "Date of discussion:"
Table under IDENTIFICATION OF RISKS OF
MATERIAL MISSTATEMENT : Item #1b.
"Participants:"
Table under IDENTIFICATION OF RISKS OF
MATERIAL MISSTATEMENT : Item #1c. "Nature of the discussion:"
Table under IDENTIFICATION OF RISKS OF
MATERIAL MISSTATEMENT : Item #2a. "How and where the financial statement might be materially misstated due to fraud:"
Table under IDENTIFICATION OF RISKS OF
MATERIAL MISSTATEMENT : Item #2b. "How and where the financial statements might be materially misstated due to error:"
Table under IDENTIFICATION OF RISKS OF
MATERIAL MISSTATEMENT : Item #2c. "Known external and internal factors affecting the plan that might..."
Table under IDENTIFICATION OF RISKS OF
MATERIAL MISSTATEMENT : Item #2d. "How management could perpetrate and conceal fraudulent financial reporting:"
Table under IDENTIFICATION OF RISKS OF
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
Table under IDENTIFICATION OF RISKS OF
MATERIAL MISSTATEMENT : Item #2f. "The risk of management override of controls."
Table under IDENTIFICATION OF RISKS OF
MATERIAL MISSTATEMENT : Item #2g. "How best to respond to these risks through the design of audit procedures."
Table under IDENTIFICATION OF RISKS OF
MATERIAL MISSTATEMENT : Item #2h. "Additional matters as follows:"
Table "CLEINT NAME/DATE OF FINANCIAL
STATEMENTS:"
Table under SECTION I: FINANCIAL-STATEMENT-
LEVEL RISKS
Table under SECTION II: ASSERTION-LEVEL RISKS :
"CASH"
Table under SECTION II: ASSERTION-LEVEL RISKS :
"EMPLOYER AND EMPLOYEE CONTRIBUTIONS
RECEIVABLE AND EMPLOYER AND EMPLOYEE
CONTRIBUTIONS"
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Reason (if Roll Forward is "No")

Index Document Name Table
Table under SECTION II: ASSERTION-LEVEL RISKS :
"INVESTMENTS IN SECURITIES, DERIVATIVE
INSTRUMENTS, HEDGING ACTIVITIES, REAL
ESTATE, AND ALTERNATIVE INVESTMENTS"
Table under SECTION II: ASSERTION-LEVEL RISKS :
"PROPERTY, EQUIPMENT, AND DEPRECIATION"
KBA-502 Summary of Risk Assessments
Table under SECTION II: ASSERTION-LEVEL RISKS :
"PREPAIDS, DEFERED CHARGES, AND OTHER
ASSETS"
Table under SECTION II: ASSERTION-LEVEL RISKS :
"ACCOUNTS PAYABLE AND ACCRUED EXPENSES"
Table under SECTION II: ASSERTION-LEVEL RISKS :
"PAYROLL AND OTHER LIABILITIES"
Table under SECTION II: ASSERTION-LEVEL RISKS :
"DEBT OBLIGATIONS"
Table under SECTION II: ASSERTION-LEVEL RISKS :
"NET ASSETS AVAILABLE FOR BENEFITS"
Table under SECTION II: ASSERTION-LEVEL RISKS :
"ADMINISTRATIVE EXPENSES"
Table under SECTION II: ASSERTION-LEVEL RISKS :
"BENEFIT PAYMENTS"
Table under SECTION II: ASSERTION-LEVEL RISKS :
"INVESTMENT INCOME"
Table under SECTION II: ASSERTION-LEVEL RISKS :
"NINVESTMENT EXPENSES"
Table under SECTION II: ASSERTION-LEVEL RISKS :
"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
Financial Stmt Disclosure
Checklist Part II
KBA-901C
Financial Stmt Disclosure
Checklist Part III
KBA-902
Audit Review and Approval
Form
Table "CLEINT NAME/DATE OF FINANCIAL
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
Table "CLEINT NAME/DATE OF FINANCIAL
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
Reason (if Roll Forward is "No")
Workpaper does not exist in 2010 Employee
Benefit Plans Entities; therefore will not be replaced upon Roll Forward.
Workpaper does not exist in 2010 Employee
Benefit Plans Entities; therefore will not be replaced upon Roll Forward.
Workpaper does not exist in 2010 Employee
Benefit Plans Entities; therefore will not be replaced upon Roll Forward.

Index
KBA-904
Document Name Table
Audit Documentation Checklist
Table "CLEINT NAME/DATE OF FINANCIAL
STATEMENTS:"
Program Step Table
Table "CLEINT NAME/DATE OF FINANCIAL
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…"
Table "CLEINT NAME/DATE OF FINANCIAL
STATEMENTS:"
Table INHERENT RISK ASSESSMENT FORM : "Cash"
Table INHERENT RISK ASSESSMENT FORM :
"Employer and Employee Contributions
Receivable and Employer and Employee
Contributions"
Table INHERENT RISK ASSESSMENT FORM :
"Investments in Securities, Derivative
Instruments, and Hedging Activities, Real Estate, and Alternative Investments"
Table INHERENT RISK ASSESSMENT FORM :
"Property, Equipment, and Depreciation"
Table INHERENT RISK ASSESSMENT FORM :
"Prepaids, Deferred Charges, and Other Assets"
AID-501 Inherent Risk Assessment Form
Table INHERENT RISK ASSESSMENT FORM :
"Accounts Payable and Accrued Expenses"
Table INHERENT RISK ASSESSMENT FORM :
"Payroll and Other Liabilities"
Table INHERENT RISK ASSESSMENT FORM : "Debt
Obligations"
Table INHERENT RISK ASSESSMENT FORM : "Net
Assets Available for Benefits"
Table INHERENT RISK ASSESSMENT FORM :
"Administrative Expenses"
Table INHERENT RISK ASSESSMENT FORM :
"Benefit Payments"
Table INHERENT RISK ASSESSMENT FORM :
"Investment Income"
Table INHERENT RISK ASSESSMENT FORM :
"Investment Expenses"
Table INHERENT RISK ASSESSMENT FORM : "Other
Area (Specify)"
Table "Comments:"
Table "We considered the following additional factors in assessing inherent risk:"
Table "CLEINT NAME/DATE OF FINANCIAL
STATEMENTS:"
GENERAL INFORMATION : Both tables for Item #1
"Name of Employee" and user selection table
Roll Forward
(Yes/No)
Yes yes
Yes
Yes
Reason (if Roll Forward is "No")
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

Index Document Name Table
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
RELEVANCY OF INTERNAL AUDIT ACTIVITIES TO
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
RELEVANCY OF INTERNAL AUDIT ACTIVITIES TO
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
RELEVANCY OF INTERNAL AUDIT ACTIVITIES TO
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
RELEVANCY OF INTERNAL AUDIT ACTIVITIES TO
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
RELEVANCY OF INTERNAL AUDIT ACTIVITIES TO
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
ASSESSING THE COMPETENCY OF THE INTERNAL
AUDIT FUNCTION : Both table under Item #10
"The following describes our understanding of the continuing education..." and user selection table
ASSESSING THE COMPETENCY OF THE INTERNAL
AUDIT FUNCTION : Both table under Item #11
"The following describes our understanding of the internal audit function's policies..." and user selection table
ASSESSING THE COMPETENCY OF THE INTERNAL
AUDIT FUNCTION : Both table under Item #12
"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
ASSESSING THE COMPETENCY OF THE INTERNAL
AUDIT FUNCTION : Both table under Item #13
"The following describes our understanding of the internal audit function's supervision..." and user selection table
Yes
Yes
Yes
Yes
Reason (if Roll Forward is "No")

Index Document Name Table
ASSESSING THE COMPETENCY OF THE INTERNAL
AUDIT FUNCTION : Both table under Item #14
"The following describes our understanding of the internal audit function's reports..." and user selection table
ASSESSING THE COMPETENCY OF THE INTERNAL
AUDIT FUNCTION : Both table under Item #15
"The following describes our understanding of the internal audit function's performance..." and user selection table
Roll Forward
(Yes/No)
Yes
Yes
ASSESSING THE COMPETENCY OF THE INTERNAL
AUDIT FUNCTION : Both table under Item #16
"The following describes other information relevant to assessing the competency..." and user selection table
ASSESSING THE COMPETENCY OF THE INTERNAL
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
ASSESSING THE OBJECTIVITY OF THE INTERNAL
AUDIT FUNCTION : Both table under Item #19
"The following describes our understanding of the internal audit function's policies..." and user selection table
ASSESSING THE OBJECTIVITY OF THE INTERNAL
AUDIT FUNCTION : Both table under Item #20
"The following describes Other information relevant to assessing the objectivity..." and user selection table
ASSESSING THE OBJECTIVITY OF THE INTERNAL
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:"
PLAN OF RELIANCE ON INTERNAL AUDITORS'
WORK : Table for Item #23 "The following describes how we plan to rely on the work of internal auditors..."
PLAN OF RELIANCE ON INTERNAL AUDITORS'
WORK : Table for Item #24 "The following describes in which areas of tests of controls..."
Yes
Yes
Yes
Yes
Yes
Yes
PLAN OF RELIANCE ON INTERNAL AUDITORS'
WORK : Table for Item #25 "The following describes in which areas of substantive tests..."
Table "CLEINT NAME/DATE OF FINANCIAL
STATEMENTS/AUDIT AREA:"
Table under SECTION I: PLANNING THE SAMPLE
Item #1 "Describe the audit objective(s) of the test:"
Table under SECTION I: PLANNING THE SAMPLE
Item #2 "Describe the internal control activities being tested:"
Yes
Yes
Yes
Yes
Reason (if Roll Forward is "No")

Index
AID-701
Document Name Table
Table under SECTION I: PLANNING THE SAMPLE
Item #3 "Define the population:"
Table under SECTION I: PLANNING THE SAMPLE
Item #4 "Describe how the completeness of the population was considered:"
Table under SECTION I: PLANNING THE SAMPLE
Item #5 "Define the period covered by the test:"
Table under SECTION I: PLANNING THE SAMPLE
Item #6 "Define the deviation conditions:"
Table under SECTION I: PLANNING THE SAMPLE
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:"
Table under SECTION III: EVALUATING THE
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:"
Table under SECTION III: EVALUATING THE
SAMPLE RESULTS Item #13 "Conclude on the acceptability of test results after giving adequate consideration to the cause of any deviations...:"
Table under SECTION III: EVALUATING THE
SAMPLE RESULTS Item #14 "Based on the results obtained and conclusions reached, we have made the following modifications to our risk assessments...:"
Table "CLEINT NAME/DATE OF FINANCIAL
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
Table "CLIENT NAME/DATE OF FINANCIAL
STATEMENTS/AUDIT AREA"
Under Section I: PLANNING THE SAMPLE Table for
Item #1 "Describe the audit objective(s) and the assertion(s) being tested:"
Under Section I: PLANNING THE SAMPLE Table for
Item #2 "Describe the nature of the substantive tests of details:"
Yes
Yes
Yes
Reason (if Roll Forward is "No")

Index
AID-801
AID-901
Document Name Table
Under Section I: PLANNING THE SAMPLE Table for
Item #3 "Describe how a misstatement is being defined:"
Under Section I: PLANNING THE SAMPLE Table for
Item #4 "Describe the population is being defined:"
Under Section I: PLANNING THE SAMPLE Table for
Item #5 "Describe how the population will be sampled:"
Under Section I: PLANNING THE SAMPLE Table for
Item #6 "Describe the population characteristics:"
Roll Forward
(Yes/No)
Yes
Yes
Yes
Yes
Under Section I: PLANNING THE SAMPLE Table for
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:"
Under Section II: DETERMINING THE SAMPLE SIZE
AND SELECTION TECHNIQUE Table for Item #9 "Is the coverage obtained by testing the individually significant items…"
Under Section II: DETERMINING THE SAMPLE SIZE
AND SELECTION TECHNIQUE Table for Item #10
"Sampling base…"
Under Section II: DETERMINING THE SAMPLE SIZE
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"
Under Section III: EVALUATING THE SAMPLE
RESULTS Table for Item #13 "Consideration and conclusion reached on the acceptability of sample risk…"
Under Section III: EVALUATING THE SAMPLE
RESULTS Table for Item #14 "Conclusion on the acceptability of test results, after giving adequate consideration to the cause…"
Under Section III: EVALUATING THE SAMPLE
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
Table "CLIENT NAME/DATE OF FINANCIAL
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
Reason (if Roll Forward is "No")
Except the date column will not Roll Forward into 2010 Employee Benefit Plans Entities.

Index Document Name Table
Table "The following personnel disassociate themselves from the final resolution of the matter discussed above" "Name/Date"
Roll Forward
(Yes/No)
Yes
Reason (if Roll Forward is "No")
Except the date column will not Roll Forward into 2010 Employee Benefit Plans Entities.
AID-902
Table "CLIENT NAME/DATE OF FINANCIAL
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