Pensions (Risk Assessment) Training - 2018-19

Design and delivery of training to support the risk assessment phase of the audit of IAS19 defined benefit pension obligations.

To include: an introductory session for those new to the audit of defined benefit pension obligations; a session on the risks associated with the audit of scheme liabilities which will be applicable to all audit teams; and sessions on the risks associated with the audit of scheme assets and participation in multi-employer scheme which may only be relevant to some audit teams.