Defined benefit pension schemes

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Defined benefit pension schemes by Mind Map: Defined benefit pension schemes

1. Quick overview

2. Scope and definitions

2.1. Scope

2.2. Key definitions

3. Audit objectives

4. Current issues and further resources

4.1. FRC quality reviews

4.2. Further resources

5. Audit procedures

5.1. Using the work of others

5.1.1. Reliance on the work of the actuary

5.2. Nature of the scheme

5.2.1. Example tests

5.2.2. Substantive analytical procedures

5.2.3. Tests of detail Overseas schemes

5.3. Scheme assets

5.3.1. Example tests

5.3.2. Substantive analytical procedures

5.3.3. Tests of detail Existence of scheme assets Valuation of scheme assets Completeness of scheme assets

5.4. Scheme liabilities

5.4.1. Example tests

5.4.2. Substantive analytical procedures

5.4.3. Tests of detail

5.5. Actuarial assumptions

5.5.1. Example tests

5.5.2. Substantive analytical procedures

5.5.3. Tests of detail

5.6. Recognition of surplus/deficit

5.6.1. Deferred tax considerations

5.7. Gains and losses on remeasurement

5.8. Estimates

5.9. Presentation and disclosure

6. Controls