<교재내용> [Auditing 3 2024 (2023 2nd 버전과 동일] 1. Report 내용을 PCAOB audit report와 유사하게 reordering하였음. Auditor’s Opinion → Basis for Opinion 2. Nonissuer client 요청 시, Key Audit Matters (KAMs) section을 넣을 수 있음. Key Audit Matters는 matters communicated with those charged with governance(Audit II p111)에서 select함. Issuer client의 경우, Critical Audit Matters (CAMs) section과 동일(Audit III p9) 3. responsibilities of management와 responsibilities of the auditor 문단 내용 확대. 내부통제 검토 결과에 따라 재무제표가 회계기준에 따라 작성되었는지를 판단하기 위한 회계감사 절차를 수행하고 감사결과를 보고하는 과정에 대해 이해시킨다. <목차> AU-C.700. Forming an Opinion and Reporting on Financial Statements / 2 PCAOB AS 2201. An Audit of ICFR That Is Integrated with An Audit of F/Ss / 7 AU-C.706. Emphasis-of-Matter and Other-Matter Paragraphs in the Independent Auditors Report / 12 AU-C.570. The Auditors Consideration of an Entitys Ability to Continue as a Going Concern / 13 AU-C.708. Consistency of Financial Statements / 15 AU-C.705. Modifications to the Opinion in the Independent Auditors Report / 19 AU-C.600. Special Considerations--Audits of Group Financial Statements / 36 AU-C.550. Related Parties / 41 AU-C.705〜706. Report on comparative financial statements / 44 AU-C.720. Other Information in Documents Containing Audited Financial Statements / 49 AU-C.725 ~ 730. Required Supplementary Information (RSI) / 51 AU-C.905. Alert That Restricts the Use of the Auditors Written Communication / 54 AU-C.800. Special Considerations--Audits of F/S Prepared in Accordance With Special Purpose Frameworks / 55 AU-C.805. Audits of Single F/Ss and Specific Elements, Accounts, or Items of a F/Ss / 65 AU-C.810. Engagements to Report on Summary Financial Statements / 73 AU-C.910. F/S Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country / 76 AU-C.915. Reports on Application of Requirements of an Applicable Financial Reporting Framework / 80 AU-C.920. Letters for Underwriters and Certain Other Requesting Parties / 83 AT-C.215. Agreed-Upon Procedures Engagements / 90 AT-C.305. Financial Forecasts and Projections / 93 AT-C.310. Reporting on Pro Forma Financial Information / 98 AU-C.940. An Audit of ICFR That Is Integrated With an Audit of Financial Statements / 101 AT-C.315. Compliance Attestation / 104 AT-C.395. Managements Discussion and Analysis (MD&A) / 105 QC. A Firms System of Quality Control / 106 AR-C.90. Review of Financial Statements (Nonissuer) / 110 AU-C.930. Review of Interim Financial Information (Nonissuer) / 117 AR-C.80. Compilation / 118 Government Auditing / 125 <교재이미지>