<교재내용> [Auditing 3 2024, 2024 2nd 버전 호환가능] 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>