미국회계사 합격기/회계감사(Audit & Attestation)55 [Government Audit] The Single Audit Act, 2 CFR 200 ■ Under the Single Audit Act, the auditor’s determination of whether a deficiency in internal control is a significant deficiency or material weakness is in relation to a type of compliance requirement for a major program or an audit objective identified in the OMB Audit Requirements for Federal Awards (2 CFR 200) Compliance Supplement. The auditor also should identify all significant deficienci.. 2019. 10. 29. [Responsibilities] Standards and Promulgating Bodies 안녕하세요. 고라소니입니다. 이번 포스팅에서는 Promulgating Bodies에 따라 Standards를 분류해보겠습니다. ■ 왼쪽이 Promulgating Body이고, 오른쪽이 그 기구가 만든 Standards입니다. ■ Generally accepted auditing standards are defined as SASs. ○ SASs are intended to establish auditing standards rather than auditing procedures. ■ The ASB(Auditing Standards Board) is the AICPA senior technical committee responsible for issuing auditing and attest standa.. 2019. 10. 28. [Planning] Auditing의 내재적 한계, Materiality, Types of Misstatements ■Materiality = 틀려도 봐줄 수 있는 최대 금액 크기 ■ Auditing의 내재적 한계 ○ Reasons that an auditor only obtains reasonable, and not absolute assurance that financial statements are free from material misstatements are ① Nature of Financial Reporting -It involve judgemnet by management or subjective decisions. ② Nature of Auditing Procedures - The possibility that management or others may not provide the complete .. 2019. 10. 28. [Types of Attestation] Assurance(인증)업무 vs. Non-Assurance(비인증) 업무 안녕하세요. 고라소니입니다. 이번 포스팅에서는 회계감사에서 매우 중요하게 다루어지는 Types of Attestation에 대해 다루겠습니다. ※ 흔히 Attestation이라 부르는 Assurance(인증) 업무는 독립성이 요구되지만, Non-Assurance(비인증) 업무에는 독립성이 요구되지 않습니다. ■ Types of CPA's Professional Services ○ Types of Attestation Engagements -Level(강도) of Assurance(확신)에 따라 나뉩니다. 1) Examination: positive assurance or opinion expressed 2) Review: limited assurance 3) Agreed Upon Procedures: r.. 2019. 10. 28. 이전 1 ··· 10 11 12 13 14 다음
