<교재내용>

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

수행하고 감사결과를 보고하는 과정에 대해 이해시킨다.


<목차>

p2. AICPA Code of Professional Conduct
p10. Independence
p20. The Sarbanes-Oxley Act of 2002
p24. Professional Standards
p26. AU-C.200. Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With GAAS
p33. AU-C.210. Terms of Engagement
p37. AU-C 300. Planning an Audit
p40. AU-C 520. Analytical Procedures (Financial Ratios)
p47. AU-C 520. Analytical Procedures
p51. AU-C 320. Materiality in Planning and Performing an Audit
p62. AU-C 240. Consideration of Fraud in a F/S Audit
p66. AU-C 250. Consideration of Laws and Regulations
p69. AU-C 330. Performing Audit Procedures in Response to Assessed Risk and Evaluating the Audit Evidence Obtained
p71. Flow of Auditor’s Internal Control Assessment
p79. AU-C 315. Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
p90. AU-C 530. Audit Sampling
p106. APPENDIX