On Feb. 10, 1996, President Clinton spent seven hours in Mason City and Clear Lake, visiting the Farmerâs Co-Op and its manager Glenn Brady in Clear Lake; speaking at North Iowa Area Community College; and having a potluck dinner at the Bruce Davison farm east of Mason City.
It is therefore not surprising that timely preparation of audit documentation (working papers) is a mandatory requirement of ISA 230.As to audit documentation in general, it seems that many students do not fully appreciate the extent to which audit documentation should be prepared, and its form and content.
If the plan administrator, service provider or other. plan official is an entity, such as a corporation, the bonding. requirements apply to the natural persons who handle plan assets. on behalf of the entity. Most plan sponsors buy a bond to cover only a planâs. fiduciaries and other employees handling plan assets. ERISA. does not require the plan sponsor or the plan to pay for bonds. covering outside service providers. Some plan sponsors obtain.