1 |
Introduction |
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2 |
Attestation Engagement p.1 |
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3 |
Auditing p.1~2 |
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4 |
Auditing Standards p.3 |
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5 |
Auditing Standards p.3~4 |
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6 |
Standards for Engagements other than Audit p.4~7 |
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7 |
Statements on Quality Control Standards (SQCS) p.8~10 |
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8 |
Audit Objectives p.11 |
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9 |
Financial Statements are Managements Assertions p.12 |
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10 |
Flows of Financial Statements Audit (10단계) |
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11 |
Preconditions for an Audit p.13 |
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12 |
Initial Audits or Recurring Audits p.14 |
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13 |
Agreement on Audit Engagement Terms p.15~17 |
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14 |
Plan the audit (오삼불고기) |
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15 |
Plan the Audit p.18~20 |
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16 |
Plan the Audit p.21~22 |
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17 |
Understanding of Client's Business p.23 |
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18 |
(Planning) Analytical Procedures p.23 |
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19 |
(Planning) Materiality (판단기준) p.24 |
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20 |
(Planning) Materiality (판단기준) p.25~26 |
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21 |
Audit Risk (=Reasonable assurance) 정리 |
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22 |
Consider Audit Risk + Materiality and Audit Risk p.27~28 |
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23 |
Consideration of Fraud in a Financial Statement Audit p.29 |
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24 |
Consideration of Fraud in a Financial Statement Audit p.29~30 |
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25 |
Consideration of Fraud in a Financial Statement Audit p.31~33 |
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26 |
Consideration of Fraud in a Financial Statement Audit p.34~36 |
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27 |
Consideration of Fraud in a Financial Statement Audit p.36~37 |
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28 |
Consideration of Laws and Regulations p.38~39 |
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29 |
Consideration of Laws and Regulations p.38~41 |
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30 |
Drafting the Audit Plan & Direction, Supervision, and Review p.41~44 |
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31 |
Internal Control (세가지 핵심 정리) p.45~ |
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32 |
Financial Statement Audit & Internal Control 관계 |
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33 |
Definition and Objectives of Internal Control p.45~46 |
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34 |
Components of internal control p.46~47 |
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35 |
Control Activities P.47-48 |
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36 |
Information and Communication P.49-50 |
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37 |
Consideration of Internal Control |
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38 |
Why the Auditor Understand Internal Control p.51~54 |
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39 |
Preliminary Assessment of Control Risk p.55~56 |
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40 |
Tests of Controls p.56~59 |
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41 |
Audit Approach p.59~61 |
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42 |
Internal Control Relating to Transaction Cycles p.62 |
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43 |
Sales, Accounts Receivable, and Cash Receipts p.62~63 |
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44 |
Sales, Accounts Receivable, and Cash Receipts p.63 |
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45 |
Sales, Accounts Receivable, and Cash Receipts p.64 |
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46 |
Related Terminologies p.65 |
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47 |
Purchases, Accounts Payable, and Cash Disbursements p.66 |
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48 |
Personnel and Payroll Cycle p.68 |
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49 |
Personnel and Payroll Cycle p.68~69 |
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50 |
Production and Inventory Cycle p,69~70 |
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51 |
Financing Cycle p.71~72 |
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52 |
Investing Cycle; Securities p.73~74 |
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53 |
Investing Cycle; Property, Plant, and Equipment p.75~76 |
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54 |
Communicating Internal Control Related Matters Identified in an Audit p.76~78 |
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55 |
Nonissuer IC Audit p.79~80 |
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56 |
Nonissuer IC Audit p.80~83 |
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57 |
Nonissuer IC Audit p.84 |
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58 |
Nonissuer IC Audit p.85~88 |
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59 |
Issuer IC Audit p.89~92 |
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60 |
Audit Considerations Relating to an Entity Using a Service Organizations p.93-96 |
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61 |
Auditor's Communication with those Charged with Governance p.97-99 |
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62 |
Auditor's Communication with those Charged with Governance p.100 |
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63 |
Audit Committee & Internal Audit Function p. 101~103 |
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64 |
Sampling p.104 |
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65 |
Sampling p.104-106 |
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66 |
Sampling Risk p.107-108 |
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67 |
Sampling Steps p.109 |
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68 |
Attribute Sampling p.110-113 |
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69 |
Attribute Sampling p.114-118 |
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70 |
Variables Sampling p.119-122 |
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71 |
PPS p.123-125 |
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72 |
PPS & CVS p.126-131 |
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