미국회계사 합격기/회계감사(Audit & Attestation)55 [상장][AU-C 925] Prospectus 에 들어가야 하는 내용 - on the Auditor’s review report ■ The SEC requires that the prospectus contain a statement that the auditor's review report is not a report on, or a part of, the registration statement within the meaning of sections 7 and 11 of the Securities Act of 1933. ■The prospectus should state that reliance on the auditor's review report should be restricted given the limited procedures applied and that the auditor is not an expert with.. 2019. 11. 20. [상장][AU-C 700] 경영진의 Supplementary Information 안녕하세요. 고라소니입니다. AICPA AUD 과목 시험을 준비하는데 도움이 되셨으면 하고 직접 정리한 내용을 공유하고 있습니다. 도움이 되셨다면 공감 버튼 한 번씩 부탁드려요. ■ RSI(Required Supplementary Information) is not a part of the basic statements and therefore is not required by the applicable reporting framework to be included in the basic statements. The notes are an integral part of the basic financial statements. ■ According to AU-C 700, if information incl.. 2019. 11. 20. [상장][AU-C 915] the auditor's Report 특징 안녕하세요. 고라소니입니다. AICPA AUD 과목 시험을 준비하는데 도움이 되셨으면 하고 직접 정리한 내용을 공유하고 있습니다. 도움이 되셨다면 공감 버튼 한 번씩 부탁드려요. ■ The report does not provide for limited assurance. ■ The accountant’s report in public practice should state that the engagement is conducted in accordance with AU-C 915. The accountant’s report is addressed to the requesting party. The report should contain (1) a description of the engagement a.. 2019. 11. 19. Audit → Review ■ An accountant may be asked to change the engagement from an audit to a review. The request may result from (1) a change in circumstances affecting the entity’s requirements; (2) a misunderstanding as to the nature of one of the services; or (3) a scope restriction, whether imposed by the client or circumstances. ■ Before an accountant engaged to perform a higher level of service agrees to such.. 2019. 11. 15. 이전 1 ··· 3 4 5 6 7 8 9 ··· 14 다음