미국회계사 합격기61 [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. [Responsibilities] Professional Skepticism 안녕하세요. 고라소니입니다. 이번 포스팅에서는 회계감사에서 Auditor에게 요구되는 Professional Skepticism에 대해 정리해보도록 하겠습니다. ■ The auditor should exercise professional judgment to plan and perform an audit with professional skepticism, recognizing that circumstances may exist that cause the financial statements to be materially misstated. ■ Professional skepticism is an attitude that includes A questioning mind, Alertness to cond.. 2019. 10. 28. [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.. 2019. 10. 28. [AU-C 200][GAAS Hierarchy : 3 Tiers] Degree of Responsibility on Auditors - Tier 1 안녕하세요. 고라소니입니다. 이번 포스팅에서는 회계감사 GAAS의 Hierarchy에 대해 다루어 보겠습니다. ■ GAAS: Generally Accepted Auditing Standards = It Measures of the Quality of the Auditor's Performance. ■ The hierarchy of GAAS ■ Tier 1 : GAAS and the PCAOB standards (including the AICPA’s SSARSs and SSAEs) use the following categories of professional requirements to describe the degree of responsibility imposed on auditors: ○ Unco.. 2019. 10. 27. 이전 1 ··· 12 13 14 15 16 다음
