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EBSA Report: Assessing the Quality of Employee Benefit Plan Audits (PDF)
Office of the Chief Accountant, Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL]Link to more items from this source
May 28, 2015
193 pages. "EBSA's review found that 61% of the audits fully complied with professional auditing standards or had only minor deficiencies under professional standards. However, 39% of the audits (nearly 4 out of 10) contained major deficiencies with respect to one or more relevant GAAS requirements which would lead to rejection of a Form 5500 filing, putting $653 billion and 22.5 million plan participants and beneficiaries at risk."

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