미국회계사 합격기/회계감사(Audit & Attestation)55 [AICPA the Code] The covered member should report to the Firm -According to the AICPA Code of Professional Conduct- ■ A covered member most appropriately do report the situation to an appropriate person within his or her firm, (not to the client), upon learning that another member of an attest engagement team is considering employment with the client. 즉, When a covered member becomes aware that a member of the attest engagement team (or an individual in a .. 2019. 11. 25. [AU-C 505] When not to mention(refer to) the alternative procedures 안녕하세요. 고라소니입니다. AICPA AUD 과목 시험을 준비하는데 도움이 되셨으면 하고 직접 정리한 내용을 공유하고 있습니다. 도움이 되셨다면 공감 버튼 한번씩 부탁드려요. ■ External confirmation of receivables is required. ■ Except when (1) they are immaterial, (2) confirmation would be ineffective, or (3) the assessed risk of material misstatement is low; other substantive procedures address the assessed risk. ■ Thus, if the auditor is able to obtain sufficient app.. 2019. 11. 23. [SQCSs(QC10)] The Quality Control Element of WHAT? -6 Elements 와 그외 안녕하세요. 고라소니입니다. AICPA AUD 과목 시험을 준비하는데 도움이 되셨으면 하고 직접 정리한 내용을 공유하고 있습니다. 도움이 되셨다면 공감 버튼 한번씩 부탁드려요. ■ Quality Control의 목적 ○ A firm should establish quality control procedures to provide it with reasonable assurance that its personnel comply with generally accepted auditing standards(GAAS) in its audit engagements. ■ System of Quality Control의 여섯 가지 요소 An effective system of quality control provid.. 2019. 11. 23. [SQCS] What does a System of Quality Control provides? - Reasonable assurance that the firm comply with Profissional Standards etc 안녕하세요. 고라소니입니다. AICPA AUD 과목 시험을 준비하는데 도움이 되셨으면 하고 직접 정리한 내용을 공유하고 있습니다. 도움이 되셨다면 공감 버튼 한 번씩 부탁드려요. ■A system of quality control should provide reasonable assurance that the firm’s personnel comply with professional standards and applicable regulatory and legal requirements. ■However, deficiencies in individual engagements covered by the quality control standards do not, by themselves, signify t.. 2019. 11. 23. 이전 1 2 3 4 ··· 14 다음
