<교재내용> 내부통제 검토 결과에 따라 재무제표가 회계기준에 따라 작성되었는지를 판단하기 위한 회계감사 절차를 수행하고 감사결과를 보고하는 과정에 대해 이해시킨다. <목차> 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 <교재이미지>