[AICPA 시험과목별 주요내용] AUD (1) - Ethics, Professional Responsibilities and General Principles (15~25%)

Auditing and Attestation 주요내용
(Wiley CPAexcel Exam Review 2017년판 기준)
Ethics, Professional Responsibilities and General Principles (15~25%)

AICPA Code of Professional Conduct

Introduction and Preface
Members in Public Practice

• MIPPs Introduction and Conceptual Framework
• MIPPs Nonindependence Rules
• Conflicts of Interest, Directorships, and Gifts
• Reporting Income and Subordination of Judgment
• Advocacy, Third-Party Service Providers (TSPs), General Standards, and Accounting Principles
• Discreditable Acts
• Fees
• Advertising and Confidentiality
• Form of Organization and Names

MIPPs Independence Rules

• Introduction to MIPPs Independence Rules
• Network Firms and Affiliates
• Reissues, Engagement Letters, ADR, and Unpaid Fees
• Financial Interests
  • Overview and Unsolicited Financial Interests
  • Mutual Funds and Retirement Plans
  • Partnerships, 529s, Trust and Estates, Employee Benefit Plans
  • Depository Accounts, Brokerage Accounts, and Insurance Policies
  • Loans, Leases, and Business Relationships
• Family Relationships
• Employment Relationships
  • Current Employment
  • Subsequent Employment
  • Other Associations and Relationships
• Nonaudit Services
  • Code Provisions
  • Specific Services

Members in Business
Other Members

Requirements of SEC and PCAOB

Securities and Exchange Commission (SEC)
Public Company Accounting Oversight Board (PCAOB)

Requirements of GAO and DOL

Government Accountability Office (GAO)
Department of Labor (DOL)