[AICPA] AUD 회계감사 과목 출제 범위

안녕하세요. 고라소니입니다.

미국 회계사 시험 Audit 과목 출제 범위는 다음과 같습니다.

Table of Contents

1. Responsibilities

○ Engagement Responsibilities

- SSARSs: Preparation, Compilation, and Review Engagemnets

- SSAEs: Examination, Review, and Agreed-Upon Procedures Engagement

○ Professional Responsibilities

2. Planning

○ Risk Assessment

○ Strategic

3. Internal Control

○ Concepts and Information Technology

○ Sales-Receivables-Cash Receipts Cycle

○ Purchases, Payroll, and Other Cycles

○ Responses to Assessed Ricks

○ Communications and Reports

4. Evidence

○ Objectives and Nature

○ The Sales Sales-Receivables-Cash Cycle

○ The Purchases, Inventory, Payroll, and Other Cycles

○ Key Considerations

○ Sampling

5. Reports

○ Opinions and Disclaimers

○ Other Modifications

6. Government Audits