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내부통제 검토 결과에 따라 재무제표가 회계기준에 따라 작성되었는지를 판단하기 위한 회계감사 절차를

수행하고 감사결과를 보고하는 과정에 대해 이해시킨다.


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Sales Cycle / 2
Accounts Receivable / 11
Purchase and payment cycle / 22
Accounts Payable / 27
Inventory / 33
Cash / 40
Investment / 47
Property, Plant and Equipment / 51
Payroll / 54
Financing (Debt, Equity) / 57
Documentation / 61
Accounting estimation & Fair Value measurement / 71
Derivative Instruments, Hedging Activities, and Investment in securities / 76
Inquiry of a Client’s Lawyer concerning Litigation, Claim, and Assessment / 82
Subsequent event / 87
Auditor’s consideration of the internal audit function / 92
Using the work of specialist / 95
Management representation / 97
Reports on Processing of Transactions by Service Organizations / 103
Communicating internal control related matters identified in an audit / 106
The Auditor’s Communication with Those Charged with Governance / 111
APPENDIX /113


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