Tax Favored Account Audit

Has anyone performed an audit of 'Tax Favored Accounts'?  I am looking at revamping a Retirement Account Administration audit we perform to a 'Tax Favored Account' audit to include IRA accounts (Regular and Roth), Simplified Employee Pension Plan accpunts (SEPs), Coverdell Education Accounts, and Health Savings Accounts (HSAs). Is there an advantage to including all these types of accounts in the same audit or should they be separate audits?  What are good resources for planning / audit program development?  Does anyone have an audit program to share?Thank you!