Statement of Position 04-1, Auditing the Statement of Social Insurance, issued.
Position | Brief Article |
The Auditing Standards Board has issued Statement of Position 04-1, Auditing the Statement of Social Insurance (No. 014941CPA02), which contains the recommendations of the AICPA's Social Insurance Task Force regarding audits of statements of social insurance prepared in accordance with standards of the Federal Accounting Standards Advisory Board. FASAB standards require the financial statements of the federal agencies responsible for the Social Security, Medicare, Railroad Retirement, and Black Lung programs and the financial statements of the federal government-wide entity to present a statement of social insurance as a basic financial statement.
A statement of social insurance is a long-term projection of the present value of the income to be received from or on behalf of existing and future participants of social insurance programs, the present value of the benefits to be paid to those same...
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