미국회계사 합격기61 [비상장]SSARSs( Preparation, Compilation, Review)의 공통적인 내용 ■ The accountant should do the followings. (1) determine whether he is independent. - Lack of independence requires modification of the report. - The accountant may perform the service and issue a compilation report. However, (s)he must include a final paragraph in the report to indicate the lack of independence. The accountant also may include the reason(s) for the impairment of independence. (.. 2019. 11. 14. [AR-C 90][SSRASs] Review Engagement 와 Review Report 먼저 Review Engagement에 대한 특징들을 정리해보겠습니다. ■ A review does not contemplate obtaining an understanding of internal control. ■ A review is in accordance with SSARSs issued by the AICPA. ↔ GAAS apply to audits, not reviews. ■ Only review engagement under SSARSs or an audit requres the accountant to obtain a representation letter. - The responsible party should provide a letter of representations addre.. 2019. 11. 14. 고객(The Client)이 직접 이전 감사인(Prior=Prodecessor)에게 연락해야 한다. 안녕하세요. 고라소니입니다. AICPA AUD 과목 시험을 준비하는데 도움이 되셨으면 하고 직접 정리한 내용을 공유하고 있습니다. 도움이 되셨다면 공감 버튼 한 번씩 부탁드려요. ■ The auditor should request the client to communicate with the prior auditors. - Because the prior year's financial statements appear to require restatement(Substantial revisions), the auditor should discuss the matter with the prodecessor auditor. 다른 말로 하면, ■ The auditor should request the clien.. 2019. 11. 14. [SSAEs] Attestation 업무에서 감사인이 하는 일 - Draft or Suggest ※ The AICPA’s Statements on Standards for Attestation Engagements (SSAEs) cover attest engagements. ■ The independent auditor may make suggestions about the form or content of the financial statements or draft them, in whole or in part, based on information from management’s accounting system. ○ Suggestions about the form and content of an entity’s financial statements do not impair an auditor’s.. 2019. 11. 13. 이전 1 ··· 6 7 8 9 10 11 12 ··· 16 다음