Actuary estimates is one of the things that should be tested by an auditor in order to determine if ever the company is putting too much risk with a certain pension plan audit. Actuaries are prepared to show detailed financial calculations just to determine the rate of an employee retirement versus the pension plan growth. Preparing actuary would really help a company to find the right type of asset growth rate for the pension payouts. Most of the auditors make sure to review this for the accuracy and the relevancy as well as to verify that the actual estimates made are all correct.