The eight new risk assessment standards issued by the AICPA, which are effective for audits of financial statements for periods beginning on or after December 15, 2006 and therefore take effect for audit filings after December 31, 2007, demand that auditors of health care entities depart from the prevalent checklist-oriented approach. The new standards place a premium on auditor judgment in the assessment of and response to risk, requiring auditors to address and evaluate materiality more thoroughly; know more about their audit clients; understand their clients' internal controls better than before; conduct a more vigorous risk assessment; and to document their approach and findings. Knowledge-Based Audits of Employee Benefit Plans is designed to help auditors efficiently and effectively perform financial statement audits of employee benefit plans in accordance with auditing standards generally accepted in the United States of America (GAAS). The KBA methodology for employee benefit...

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