<교재내용> 내부통제 검토 결과에 따라 재무제표가 회계기준에 따라 작성되었는지를 판단하기 위한 회계감사 절차를 수행하고 감사결과를 보고하는 과정에 대해 이해시킨다. <목차> AICPA Code of Professional Conduct / 2 Independence / 10 The Sarbanes-Oxley Act of 2002 / 16 Professional Standards / 20 AU-C.200. Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With GAAS / 22 AU-C.210. Terms of Engagement / 29 AU-C.510. Opening Balances?Initial Audit Engagements, Including Reaudit Engagements / 33 AU-C 520. Analytical Procedures (Financial Ratios) / 37 AU-C 520. Analytical Procedures / 44 AU-C 300. Planning an Audit / 48 AU-C 320. Materiality in Planning and Performing an Audit / 51 AU-C 240. Consideration of Fraud in a F/S Audit / 61 AU-C 250. Consideration of Laws and Regulations / 65 Flow of Auditor’s Internal Control Assessment / 68 AU-C 315. Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement / 75 AU-C 530. Audit Sampling / 86 APPENDIX /103 <교재이미지>